建立考量ESG的關鍵物料評估模型：以儲能單元為例

Abstract

隨著人口增加與經濟發展，物料需求的快速增長考驗著供應鏈的彈性，同時也對環境和社會帶來衝擊，因此企業需要建立一套方法來挑選出對企業治理、環境及社會影響極大的關鍵物料，提升企業實現永續發展的能力。

本研究以模糊層級分析法為主軸，透過文獻回顧及問卷進行指標篩選與權重分析，建立了以企業為導向、考量ESG的關鍵物料評估模型。環境面向包括生命週期評估的三個終點指標：人體健康、生態系統以及資源耗用；社會面向包括武裝衝突、童工、遵守勞工權利、生活環境、工作環境以及強迫勞役六個指標；治理面向包括物料成本、未來市場需求、國家生產集中度、替代性、回收性以及現階段市場需求六個指標。

為了驗證模型的適用性，我們運用此模型評估儲能單元中鋰電池其金屬成分的關鍵性，結果顯示銅是ESG整體關鍵性最高的物料，其環境面向的關鍵性也是最高；鋰是ESG整體關鍵性次高，其治理面向的關鍵性遠高於其他物料；鈷是社會面向關鍵性最高的物料。隨後驗證管理策略中的回收方法對於減輕物料關鍵性的效果，結果顯示火法冶金法能夠顯著地降低銅於環境面向及ESG整體的關鍵性，但火法冶金法和濕法冶金法皆難以有效降低鋰的關鍵性。

本研究所開發的關鍵物料評估模型具備ESG視角，且易於操作、使用量化指標、方便視覺化呈現，能夠協助企業找出關鍵物料，判別其關鍵性熱點，及早規劃管理策略，減少ESG所衍生的風險，並創造提升ESG評級的機會，發展企業永續競爭力。

With the increasing population and economic development, the rapid growth in material demand tests the flexibility of supply chains and also impacts the environment and society. Therefore, companies need to establish a method to identify critical materials that have significant impacts on corporate governance, environment, and society to enhance their ability to achieve sustainable development.

This study applied the fuzzy analytic hierarchy process and utilizes literature review and questionnaire for indicator selection and weight analysis to establishes an assessment model for critical materials considering the enterprise-oriented and ESG (Environmental, Social, and Governance). The environmental dimension includes three endpoint indicators of life cycle assessment: human health, ecosystem quality, and resource depletion. The social dimension includes six indicators: armed conflicts, child labor, compliance with labor rights, living environment, working environment, and forced labor. The governance dimension includes six indicators: material cost, future market demand, country concentration of production, substitutability, recyclability, and current market demand.

To demonstrate the applicability of the model, we applied this model to assess the criticality of metal components in lithium batteries within energy storage units. The results showed that copper is the material with the highest overall ESG criticality, and it also has the highest environmental criticality. Lithium ranks second in overall ESG criticality, with significantly higher governance criticality compared to other materials. Cobalt has the highest social criticality. Subsequently, we verified the effectiveness of recycling methods in mitigating material criticality. The results indicated that pyrometallurgical methods can significantly reduce the environmental and overall ESG criticality of copper. However, both pyrometallurgical and hydrometallurgical methods are ineffective in reducing the criticality of lithium.

The critical material assessment model developed in this study, has an ESG perspective, is user-friendly, employs quantitative indicators, and facilitates visual presentation. It can assist companies in identifying critical materials, determining their critical hotspots, planning management strategies in advance. Therefore, it can help companies reduce ESG-related risks, create opportunities to enhance ESG ratings, and develop sustainable competitiveness.