ESG碳稅下A面板公司轉型發展戰略

Abstract

ESG減碳議題為近年企業與產業面對未來生存重要議題之一。在相關減碳法規如歐盟 CBAM以及美國CCA等實施後，企業生存條件不再以原有商業定義中之生產設計製造銷售；更涵蓋淨零減碳、環境保護、社會公義及公司治理。隨著2030減碳及2050淨零排放國際公約時序到來，未來經商環境將會因地緣政治及減碳規範影響過去以規模化，經濟化為主體之全球供應鏈走向區域型經濟型態。 這一次是以世界環境變化所帶來政治規範改變而引動之產業，法規以及經濟型態變革轉型。面對商業條件巨變即早因應是唯一選擇。而實踐ESG減碳最有效方法為以自動化、數位化轉型所引動之生產、製程、材料轉變。因此本研究發現ESG實踐與數位轉型有著互為表裡相互依存關係。 個案A公司於十多年展開CSR，ESG減碳規劃，初始只為符合公司環保形象及綠色金融投資認可。於減碳過程中並未對財務報表產生明顯效益。主因於減碳轉型要求的多為投置工廠整治流程改善及原料、廢水等數位化管理等等。為「開源節流」中之「節流」環節。對激烈競爭之國際面板營業實績未因減碳產生市場價格競爭力提升。 主因在於臺灣地區面板產業整體技術投置停滯于TFT LCD為大宗。中國大陸8代、10代、11代廠開出後以更有效率製造成本壓制臺灣地區面板產業並輔以中國大陸政府長期補助政策使台灣面板產業面向國際市場報價艱難。 於此同時個案A公司利用所導入ESG法規改善減碳同時發掘因減碳所產生之數位科技、循環經濟、綠色能源轉型機會欲借此開創新局以期改變長期面板價格戰之困境。個案A公司一方面欲保有持續發展面板高端技術如Mini，Micro LED；另一方面透過ESG減碳所衍生之循環經濟、綠色能源及高度數位應用自動化賦能之雙主軸產業轉型形成未來發展戰略。重視人才再教育賦能，重新創造成長動能。結合大數據與人工智慧優化生產製程，將此模式與自己供應鏈共同形成專業ESG 共用生產生態系（Eaas） 。 本論文旨在通過ESG國際減碳法規定錨無形迫使全球國際貿易法規改弦易轍；採取工業4.0數位自動化為企業因應減碳所需之有效工具之一。利用自動化、數位化及人工智能等創新興應用，未來不論生產流程與商業管理模式都將往敏捷(Agile)、創新(Innovation)以柔韌領導(Resillence)三方面引領企業在不確定年代繼續前行。政府法規政策於ESG減碳與數位化提升的推動支持則能使產業轉型升級如虎添翼。期盼新減碳世代所創造之淨零技術、AI賦能及各項智能應用將為世界與企業創造全新市場動力。

In recent years, ESG carbon reduction has emerged as a critical survival issue for businesses and industries. With the implementation of carbon reduction regulations such as the EU’s Carbon Border Adjustment Mechanism (CBAM) and the US Carbon Capture and Utilization (CCA), survival conditions for companies have shifted beyond traditional definitions of production, design, and sales. Now, they encompass net-zero carbon emissions, environmental protection, social justice, and corporate governance. As we approach the timelines set by international agreements for 2030 carbon reduction and 2050 net-zero emissions, the future business landscape will be shaped by geopolitical factors and carbon norms, moving away from global supply chains dominated by large-scale, cost-driven economies toward regional economic models. This transformation is driven by changes in political norms resulting from global environmental shifts. Businesses must adapt early to these seismic shifts in commercial conditions. The most effective approach to ESG carbon reduction lies in the digital transformation of production processes, materials, and operations. Our research reveals an interdependent relationship between ESG practices and digital transformation. Case Study A, a company with over a decade of Corporate Social Responsibility (CSR) and ESG carbon reduction planning, initially aimed to align with environmental branding and attract green finance investments. However, during the carbon reduction process, financial statements did not show significant benefits. The primary reason was the focus on process improvements, digital management of raw materials, wastewater, and other aspects—essentially the “thrift” phase of the “reduce, reuse, recycle” framework. Despite intense competition in the international panel industry, carbon reduction did not directly enhance market competitiveness. Taiwan’s panel industry primarily relies on TFT LCD technology, while mainland China’s 8th, 10th, and 11th generation factories operate more efficiently, suppressing Taiwan’s panel industry through cost-effective manufacturing. Long-term subsidies from the Chinese government further complicated Taiwan’s ability to compete globally. Simultaneously, Case Study A leveraged ESG regulations to improve carbon reduction and explore opportunities arising from digital technologies, circular economy practices, and green energy transitions. They aimed to break free from the long-standing price wars in the panel industry. While preserving high-end panel technologies like Mini and Micro LED, Case Study A strategically transformed into a dual-axis industry: ESG-driven circular economy and green energy, combined with highly automated digital applications. Talent re-education and empowerment were prioritized to create new growth momentum. By optimizing production processes through big data and artificial intelligence, they formed a specialized ESG-enabled production ecosystem (Eaas) in collaboration with their supply chain. This thesis aims to anchor intangible ESG international carbon reduction regulations, reshaping global trade norms. Embracing Industry 4.0’s digital automation, businesses can effectively address carbon reduction requirements. Agile, innovative, and resilient leadership will guide companies through uncertain times, while government policies supporting ESG carbon reduction and digital enhancement will empower industries. We anticipate that the net-zero technologies, AI capabilities, and intelligent applications of the new carbon reduction era will drive fresh market dynamics worldwide.