台灣金融與半導體公司減碳策略研究

Abstract

近年來減碳是公私部門共同關注的議題，聯合國與各國政府開始設立明確的減碳與環境永續規範，促使企業有相關準則能夠遵循，同時也帶給了企業減碳轉型的壓力與必要性。

本論文透過質化研究的方式，個案探討台灣金融業與半導體業各兩家標竿企業富邦金控、元大金控與台積電、聯發科的減碳策略與行動，並藉此分析金融業與半導體業在減碳策略上的異同與考量。

本論文發現金融業的碳排來源主要為其投融資公司所產生的碳排放，因此兩家金控的減碳策略重點在於建構完善的投融資審核與管理機制，確保其所投融資的公司碳排符合相關標準；半導體業的碳排來源主要為能源消耗所產生的碳排與供應鏈產生的碳排，因此兩家半導體公司的減碳策略在能源轉型與綠色供應鏈管理上最為積極。

除了減碳策略與主要碳排放來源結合，個案企業另一個減碳著力點是其核心業務，不管是貸放流程或產品製程都因應了減碳目標而有所改變，顯示不同產業企業的減碳策略會因碳排來源而有所差異，相同的地方是都投入大量資源進行核心業務的減碳轉型。

In recent years, carbon reduction has become a hot issue for both public and private sectors. The United Nations and governments around the globe have begun to establish carbon and sustainability regulations, prompting enterprises to have guidelines to follow. Therefore, enterprises have the pressure and necessity to handle carbon reduction transformation.

This paper uses qualitative research to examine the carbon reduction strategies and actions of four exemplary enterprises in Taiwan's financial and semiconductor industries, Fubon Financial Holding, Yuanta Financial Holdings, Taiwan Semiconductor Manufacturing Company (TSMC), and MediaTek, and to analyze the differences and considerations in carbon reduction strategies between the financial and semiconductor industries.

The paper finds that the primary source of carbon emissions in the financial industry is generated by its investment and financing activities. Therefore, two financial firms’ carbon reduction strategy focuses on establishing a comprehensive review and management mechanism for investment and financing to ensure that the carbon emissions of invested companies comply with relevant standards. In contrast, the semiconductor manufacturing industry's carbon emissions mainly stem from energy consumption and supply chain activities. Hence, the two semiconductor firms’ carbon reduction strategy is proactive in energy transition and green supply chain management.

In addition to integrating carbon reduction strategies with primary carbon emission sources, another focal point for the case enterprises is their core business. Whether it's lending processes or manufacturing processes, adjustments have been made to align with carbon reduction goals. This indicates that carbon reduction strategies for different industries may vary depending on carbon emission sources, but the commonality lies in the substantial investment of resources in transforming core business operations for carbon reduction.