整合氣候法制及企業ESG能源與碳排放績效評量制度研析

Abstract

為了因應氣候變遷，聯合國通過的《氣候變化綱要公約》、《京都議定書》及《巴黎協議》等國際氣候體制，促進各國建立境內氣候法制，從發展再生能源、提高能源效率及負排放技術到實施碳定價等，在氣候法制相關規定下，企業必須採取減碳作為，以符合法令要求之最低限制；另一方面，在永續發展脈絡下，《聯合國全球契約》引領的ESG浪潮，則是透過永續金融工具，驅動企業主動積極推動減碳，獲取更多投融資的機會，為企業創造獲利。氣候法制與永續金融二項工具對於促進減碳，達成淨零排放目標，具有相輔相成作用力。為了發揮預期成效，氣候法制完整性、可行性及成本有效等至關重要，而以永續金融促進企業推動ESG作為，則應建立辨識企業ESG作為與績效衡量方法，避免漂綠。 臺灣《氣候變遷因應法》已將國家長期減量目標2050年達淨零排放納入，並於氣候治理，氣候變遷調適、減量對策與教育宣導各面向訂有相關規定，然而，減量對策雖有總量管制與排放交易、徵收碳費與自願減量抵銷機制等工具，但無論是總量管制與排放交易或徵收碳費，均將發電業排除，實不利臺灣推動低碳轉型，本研究建議，應將發電業納入碳定價。 關於再生能源發展方面，臺灣僅訂有再生能源電力裝置容量目標，且以發展風力發電及太陽光電為主。本研究建議再生能源發展應擴及運輸部門及熱能與冷能之能源供應，且電力部門目標應以占總發電量比率訂定。再生能源來源建議將生質能及廢棄物納入，除增加再生能源多樣性外，亦可同時解決我國有機都市廢棄物及農業廢棄處處置問題並改善空氣污染，獲得多面向之環境共同效益。本研究並建議參考歐盟推動再生碳燃料作法，融入循環經濟概念，訂定以廢潤滑油、廢塑膠及廢輪胎等製成之再生燃料與化石燃料碳足跡相比降低達一定比率以下者，要求運輸或燃料油供應者於銷售之總燃料中達一定比率，並納入再生能源占比計算，以同時解決我國廢潤滑油、廢塑膠及廢輪胎等去路，並促進再生燃料低碳製造技術之發展。 基於發電業為我國最主要溫室氣體排放來源，在電力尚未自由化且發電尚未納入碳定價對象之綜合因素下，本研究建議先徵收碳費，並以標竿值法訂定徵收對象指定目標，以邊際減量成本訂定費率，提供充分誘因促其減量。然而，為達成淨零排放目標，加速電力脫碳勢在必行，長期而言，在電力自由化之後，可同時實施排放交易與徵收碳費，將初期徵收碳費對象及發電業納入排放交易，以行政成本較低之徵收碳費方式，將小排放源納入碳定價，擴大減碳對象覆蓋率。 在建立辨識企業ESG作為與衡量方法方面，本研究以層級分析法，建立「能源與碳排放」3層級環境績效指標及評量系統，提供完整且深入評量企業經營能源與碳排放績效之方式。績效指標第1層主題為「能源與碳排放」，第2層分為「能源使用」、「能源來源與儲能」、「CO2排放」及「能源管理與減碳計畫」等4項議題，各項議題再訂定第3層指標，共計22項。「能源使用」、「能源來源與儲能」、「CO2排放」及「能源管理與減碳計畫」等各議題之權重分別為10.5%、24.8%、23.4%及41.3%。在績效評量方面，本研究建立四階段線性評量模式，對企業營運造成天然資源耗損及環境負面衝擊之指標，以負向評分，有利之指標以正向評分，正負向分數隨指標數值同行業百分等級越高，得分或扣分越多，且得分或扣分幅度隨百分等級增加差異越大，以彰顯企業採取減碳作為之不易，促使企業追求更先進之技術，達成減碳目標。

In response to climate change, the United Nations has adopted the UNFCCC, the Kyoto Protocol, the Paris Agreement, and other international climate regimes, which promote the establishment of domestic climate laws and regulations, ranging from the development of renewable energy sources, the improvement of energy efficiency and negative-emission technologies, to the implementation of carbon pricing, etc. Under the regulations of the climate laws and regulations, enterprises are required to adopt carbon-reducing behaviors in order to comply with the minimum limitations required by law. Concurrently, within the context of sustainable development, the ESG (Environmental, Social, and Governance) wave led by the United Nations Global Compact drives companies to actively pursue decarbonization through sustainable financial instruments. This allows them to gain increased investment opportunities and generate profits. The combined use of climate legislation and sustainable finance serves as complementary forces in facilitating decarbonization efforts and achieving net-zero emissions goals. To realize anticipated outcomes, the integrity, feasibility, and cost-effectiveness of climate legislation are crucial. Additionally, employing sustainable finance to promote ESG initiatives necessitates establishing methods for identifying corporate ESG actions and measuring their performance to prevent "greenwashing." Taiwan Climate Change Response Act has incorporated the long-term national goal of achieving net-zero emissions by 2050. It includes provisions for climate governance, climate adaptation, reduction strategies, and educational outreach. However, while strategies like total emissions control, emissions trading, carbon levies, and voluntary emission reduction mechanisms exist, the exclusion of the power generation industry poses challenges for Taiwan's low-carbon transition. This study suggests incorporating the power generation sector into carbon pricing mechanisms. Regarding renewable energy development, Taiwan has set targets for renewable energy electricity capacity, primarily focusing on wind and solar power. This study proposes expanding renewable energy initiatives to cover transportation, heating, and cooling sectors. It suggests including biomass and waste as sources of renewable energy. This diversification not only increases renewable energy sources but also addresses urban and agricultural waste disposal issues, improving air quality and fostering multifaceted environmental benefits. Furthermore, the study recommends referencing the EU's promotion of recycled carbon fuels, integrating concepts of circular economy, and establishing requirements for transportation or fuel suppliers to include a certain proportion of fuels made from waste lubricants, plastics, tires, etc., which exhibit a reduced carbon footprint compared to fossil fuels. This approach aims to resolve waste management issues while promoting low-carbon manufacturing technologies for recycled fuels. Given that the power generation industry is the primary source of greenhouse gas emissions in Taiwan, the lack of power liberalization and exclusion from carbon pricing, this study suggests initiating carbon fee first. It recommends setting specific targets for fee subjects using benchmarking methods, employing marginal cost of reduction to determine the fee rate to provide sufficient incentives to promote abatement. However, achieving decarbonization in the power sector is crucial for reaching net-zero emissions. In the long term, after power liberalization, implementing both emissions trading and carbon fee, to include the initial carbon fee subjects and the power generation industry in emissions trading, while retaining the carbon levy mechanism with lower administrative costs, and levying the carbon levy on small emission sources to expand the coverage of carbon reduction targets. With regard to the establishment of ESG identification and measurement methods for corporations, this study uses the Analytic Hierarchy Process (AHP) to establish a three-level environmental performance indicator and assessment system for "energy and carbon emissions", which provides a complete and in-depth way of assessing the performance of corporations in terms of energy and carbon emissions. The first level of performance indicators is "Energy and Carbon Emissions", the second level is divided into four issues, including "Energy Use", "Energy Sources and Energy Storage", "CO2 Emissions", and "Energy Management and Carbon Reduction Programs", and the third level of indicators is set up for each of these issues, with a total of 22 items. The weights of "energy use", "energy sources and storage", "CO2 emissions" and "energy management and carbon reduction programs" are 10.5%, 24.8%, 23.4% and 41.3% respectively. For performance evaluation, a four-stage linear assessment model is established. Indicators causing resource depletion and negative environmental impacts receive negative scores, while beneficial indicators gain positive scores. The positive or negative scores increase or decrease in accordance with the percentile ranking of the indicators within the same industry. Higher percentile ranks result in more significant increments or deductions, highlighting the challenges faced by companies in implementing decarbonization efforts. This encourages companies to pursue more advanced technologies to achieve carbon reduction goals.