台灣企業在 CDP 評比森林問卷中之探究

Abstract

氣候變遷與生態系統退化已成為全球性挑戰，而森林作為地球重要的碳匯與生物多樣性棲息地，如何避免其遭受供應鏈活動影響逐漸受到國際重視。碳揭露專案（Carbon Disclosure Project，CDP）森林問卷是全球領先的非營利環境揭露平台之一，透過對企業在棕櫚油、大豆、木材和畜牧業等高風險商品供應鏈中的永續性進行評估，推動企業揭露其森林風險管理與永續行動策略。本文聚焦於台灣企業在CDP森林問卷中的表現，旨在探討其在供應鏈透明度、風險揭露與永續管理的發展現況、挑戰及改進空間。

本研究首先梳理了國際森林風險管理的背景及CDP森林問卷的設計邏輯，指出該評估工具如何支持企業減緩毀林(deforestation)的環境影響。藉由蒐集和分析公開資料，本文對台灣企業參與CDP森林問卷的趨勢與成效進行深入檢視。

研究發現，目前參與森林問卷的台灣企業比例偏低，主要集中於科技製造、食品與零售等特定行業。然而，即使在揭露企業中，供應鏈數據完整性及永續行動具體性仍是亟待改進的領域。不少企業面臨供應鏈層級過於分散、數據蒐集難度高、缺乏國際合作經驗等挑戰。

儘管如此，研究同時也發現部分台灣企業已開始在森林永續管理中展現進步。例如，某些食品加工及零售業領先者，積極承諾採用零毀林原料，並建立供應鏈合作機制以追蹤高風險商品的來源合規性。

此外，隨著國際市場越來越重視ESG（環境、社會與公司治理）揭露，特別是在《歐盟反毀林法案》（EU Regulation on Deforestation-free products，EUDR）即將實施之際，台灣企業亟需跟進國際規範，主動提升其森林風險管理能力。

綜合而言，本研究指出台灣企業在森林問卷中的表現雖具潛力，但與國際標準仍有顯著差距。在全球向永續經濟轉型的過程中，台灣企業不僅需要克服內部及外部的結構性挑戰，更應利用揭露平台提升其國際競爭力與社會責任實踐。未來，政府與民間可攜手合作，推動更完善的支持性政策與資源，引導企業提升在森林永續管理方面的表現與發展水準。

This study is one of the first systematic studies focusing on the participation of Taiwanese companies in the CDP Forest Questionnaire. It examines the participation of Taiwanese companies in the Carbon Disclosure Project (CDP) Forest Questionnaire and evaluates their performance on forest conservation and ecosystem degradation issues. The findings reveal a generally low participation rate, with no companies achieving high scores, particularly in the top "A-list" category. This suggests that Taiwanese companies need to improve in areas such as forest risk awareness, data collection, policy compliance, understanding international regulations, and integrating forest issues into their core strategies. The study adopts a mixed-methods approach, combining qualitative analysis of international benchmark companies (e.g., Kao and HP) with quantitative analysis of CDP reports and sustainability reports from Taiwanese companies. The main objectives of this research include analyzing the significance, content, and scoring outcomes of the CDP Forest Questionnaire and exploring the reasons behind the low participation rate among Taiwanese companies. Additionally, it examines the relationship between corporate sustainability reports and the CDP Forest Questionnaire while drawing insights from international cases to provide recommendations for Taiwanese firms. The results indicate that Taiwanese companies prioritize economic stability and operational risks over long-term environmental concerns like forest conservation. Many also lack transparency in supply chain management and fail to set clear forest conservation goals, contrasting with global leaders such as Kao and HP, which integrate forest sustainability into their core business strategies. The study highlights that leading international companies not only incorporate forest sustainability into their business strategies but also establish robust supply chain management systems and commit to achieving zero deforestation. In contrast, Taiwanese companies focus primarily on regulatory compliance, with fewer proactive sustainability measures and inadequate data collection and disclosure. A lack of external incentives, such as market pressure or investor demand, may also contribute to their reluctance to participate in the CDP Forest Questionnaire. This study emphasizes that companies should adopt a long-term perspective on environmental issues, treating forest conservation as a fundamental component of corporate sustainability rather than a short-term cost burden. Additionally, the government should offer incentives and implement stricter regulations to encourage corporate participation in international sustainability initiatives. The research aligns with PricewaterhouseCoopers' (PwC) "2025 Global and Taiwan CEO Survey," which indicates that Taiwanese business leaders prioritize macroeconomic risks over long-term environmental concerns. To enhance corporate engagement with forest issues, efforts should focus on regulatory oversight, market attention, resource investment, and raising corporate awareness.