價值評估表應用於企業自然資產與生態系服務價值評估之研究

Abstract

近年來，全球決策者致力於追求永續發展，企業各類經濟活動需仰賴生態系統服務（Ecosystem Services）的支持，認知到生態系統服務對於經濟有著直接的影響，2010年在德國G8高峰會上，通過該項提議並開始進行「生態系統暨生物多樣性經濟倡議（The Economics of Ecosystems and Biodiversity），喚起對生態系統服務價值的新思維，係永續發展之重大進展和新挑戰。要實現企業及自然環境同步提升價值的願景，在面臨資源緊絀的背景之下，有效掌握自然資本（Natural Capital）的真實價值，予以經濟轉型的過程中妥善管理，是創造出深具效率資源分配的經濟核心。伴隨政府政策的推動，企業發展價值考量面已經由單純面向市場，轉向未來福祉的規劃，生態系統服務評價即因應此需求而發展。然而，現行經濟指標大多缺乏連結對於資源耗竭與環境折損之考量，顯示對永續發展之考量仍顯不足；國內尚未有執行生態系統評價之企業實證研究，國外雖有相關研究與案例，但整體上仍缺乏標準化之架構與決策流程，有鑑於此本研究首先透過廣泛文獻回顧與探討，將管制法規、國際間通用報告及重要永續指標，與永續議題整合，發展一套適用於輔助產業決策流程之價值評估表架構；初步設計五大構面，大氣、水、自然資源、生物多樣性、及政策與揭露五大構面，構面及要素經過專家審核後，建立出結構式問卷，使用修正型德菲法（Modified Delphi Method）及專家互動問卷的模式，研究結果確立45項檢核議題，之後透過企業個案實踐分析（Case Analysis Method）更進一步完善評估表，期使評估表於未來市場成長發展，更廣為企業接受與應用。本研究經過研究設計及驗證，發展出以自然資本及生態系統服務之結構式敘述性評估表，期待以此做為協助投資人及企業瞭解公司改善商業決策的思維工具，整合生態系統服務貨幣化評價，善加衡量質與量的資源公平運用，更進一步的形塑企業主動改善環境治理的文化。

With the view of global sustainable development, and also, all kinds of economic activities have to rely on the supporting of ecosystem services, the deterioration of ecosystem services will directly impact to economy system. G8 summit in Germany had issued the《The Economics of Ecosystems and Biodiversity》in 2010, the proposal had affirmed the value of ecosystem services with the important status of future earth. To synchronize the vision of the performance enhancement of environment and enterprise, considering to the limited resources, it is crucial to control the real value of natural capital and the process of economic transformation in the management system. Current economic indicators are most likely lack of linking resource depletion and environmental impairment, as the same in reluctant of revealing their interactive with ecosystem services. The purpose of this study is to develop an introduction of natural capital assessment, which will be accepted by and can be applied to Taiwanese companies. An extensive literature has been conducted and a structural questionnaire was developed. And the Modified Delphi Method was applied to confirm the checklist which includes 5 aspects and 45 issues. Finally, through Case Analysis Method for adjusting whole conformation more suitable of application and future development. The study has designed a system of descriptive assessment checklist, applied in enhancing sustainable decisions, and look forward to improving in environment, social and governance fields.