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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 邱祈榮 | zh_TW |
dc.contributor.advisor | Chi-Rung Chiou | en |
dc.contributor.author | 朱姵慈 | zh_TW |
dc.contributor.author | Pei-Tzu Chu | en |
dc.date.accessioned | 2025-02-19T16:23:21Z | - |
dc.date.available | 2025-02-20 | - |
dc.date.copyright | 2025-02-19 | - |
dc.date.issued | 2025 | - |
dc.date.submitted | 2025-02-06 | - |
dc.identifier.citation | 1. 蔡尚文(2023)。國際認證與企業營運對環境影響之關係-以 台灣企業參與碳揭露計畫(CDP)為例。國立清華大學公共政策與管理碩士在職專班碩士論文。
2. 資誠永續發展服務公司(2023)。第六屆全球企業永續論壇。取自 https://esg.businesstoday.com.tw/article/category/190807/post/202311160014 3. 永續會研究室(2023)CDP最新森林報告:59億美元就能解決800億的森林風險,但僅1/10企業積極應對。天下永續會國際雙週報第33期。 4. 宋婉瑜(2023)。道阻且長,行則將至 爬梳數據找策略 CDP引領企業淨零減排。台灣銀行家第168期。 5. 宋婉瑜(2024)。回顧2023台灣企業表現展望2024整合揭露框架。中華民國企業永續發展協會,取自 https://bcsd.org.tw/wp-content/uploads/20240322_CDP-Taiwan-Event_WS_02.pdf 6. CDP. (2024). Global Forests Report 2024: Time for Transparency: Deforestation- and conversion-free supply chains. 7. Nicolette Bartlett(2024)。Disclosure to drive action。中華民國企業永續發展協會,取自 https://bcsd.org.tw/wp-content/uploads/Nikki_Presentation-on-Taiwan-Awards-Event_01.pdf 8. 中華民國企業永續發展協會(2024)。2023 CDP 台灣企業 A List。取自 https://bcsd.org.tw/wp-content/uploads/2023-CDP-A-list_Taiwan_20240322-1.pdf 9. 黃佳盈(2024)。巴特利特:勿陷高分迷思,資訊透明與減碳策略是重點 CDP給台廠的三個提醒。今周刊1424期 10. 陳耀德(2024)。台灣企業 2023 CDP 評比結果 – 28個A是成績?還是成果。CSRone 永續智庫,取自 https://csrone.com/topics/8213 11. KPMG(2024)。台灣 CEO 前瞻大調查,取自 https://assets.kpmg.com/content/dam/kpmg/tw/pdf/2024/11/taiwan-ceo-outlook.pdf 12. PwC(2025)。2025 全球暨臺灣企業領袖調查報告,取自https://www.pwc.tw/zh/ceo-survey/2025/assets/2025-taiwan-ceo-survey.pdf 13. Costanza, et al. (1997). The value of the world's ecosystem services and natural capital. Nature. Available at: https://doi.org/10.1038/387253a0 14. HP Inc. (2023). CDP Forests Questionnaire 2023. Available at: https://h20195.www2.hp.com/v2/GetDocument.aspx?docname=c08720436 15. Friedlingstein, P. et al. (2023) ‘Global Carbon Budget 2023’, Earth System Science Data, 15(12), pp. 5301–5369. Available at: https://doi.org/10.5194/essd-15-5301-2023 16. DeClerck, F. et al. (2023) ‘Spare Half, Share the Rest: Ecosystem Intactness and Functional Integrity as Complementary Whole Earth Biodiversity Goals’. Available at: https://doi.org/10.2139/ssrn.4423197 17. Gerten, D. et al. (2020) ‘Feeding ten billion people is possible within four terrestrial planetary boundaries’, Nature Sustainability, 3(3), pp. 200–208. Available at: https://doi.org/10.1038/s41893-019-0465-1 18. Leclère, D. et al. (2020) ‘Bending the curve of terrestrial biodiversity needs an integrated strategy’, Nature, 585(7826), pp. 551–556. Available at: https://doi.org/10.1038/s41586-020-2705-y 19. Richardson, K. et al. (2023) ‘Earth beyond six of nine planetary boundaries’, Science Advances, 9(37), pp. 1–16. Available at: https://doi.org/10.1126/sciadv.adh2458. 20. FAO (2022b) The State of the World’s Forests 2022. FAO. Available at: https://doi.org/10.4060/cb9360en 21. FAO. (2024). The State of the World's Forests 2024 – Forest-sector innovations towards a more sustainable future. Available at: https://doi.org/10.4060/cd1211en 22. Berenguer, E. et al. (2021) ‘Tracking the impacts of El Niño drought and fire in human-modified Amazonian forests’, Proceedings of the National Academy of Sciences, 118(30), p. e2019377118. Available at: https://doi.org/10.1073/pnas.2019377118 23. Berning, L., & Sotirov, M. (2024). The coalitional politics of the European Union Regulation on deforestation-free products. Forest Policy and Economics. 24. Harris, C., & Kastrapeli, M. (2025). The Root Cause of Nature Loss: Forests, Why They Matter, and How to Assess Deforestation Risk in Investment Portfolios through Nature-Related Data. Natural Capital Research Institute, ISS STOXX. | - |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/96531 | - |
dc.description.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。 | zh_TW |
dc.description.abstract | 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. | en |
dc.description.provenance | Submitted by admin ntu (admin@lib.ntu.edu.tw) on 2025-02-19T16:23:21Z No. of bitstreams: 0 | en |
dc.description.provenance | Made available in DSpace on 2025-02-19T16:23:21Z (GMT). No. of bitstreams: 0 | en |
dc.description.tableofcontents | 目次
口試委員會審定書 # 誌謝 i 中文摘要 ii ABSTRACT iii 目次 iv 圖目次 vii 表目次 viii Chapter 1 緒論 1 1.1 研究背景與研究動機 1 1.2 研究目的 2 Chapter 2 文獻回顧 4 2.1 全球森林現狀 4 2.1.1 2024年世界森林研析 6 2.1.2 熱帶雨林重要性與經濟價值 8 2.2 歐盟反毀林政策之研析 9 2.2.1 相關合規政策 9 2.2.2 反毀林法案EUDR簡介 12 2.2.3 反毀林法案延期實施 14 2.3 CDP碳揭露計畫 16 2.3.1 CDP簡介 16 2.3.2 CDP問卷框架與評分機制 18 2.3.3 CDP對企業氣候行動的推動 20 2.3.4 CDP問卷未來規劃 20 2.3.5 CDP 2024年全球森林報告 21 2.4 CDP森林問卷 22 2.4.1 CDP 森林問卷設計 22 2.4.2 CDP 森林問卷模組 24 2.4.3 2024年森林評分標準面向 26 Chapter 3 研究方法與資料 31 3.1 研究方法 31 3.2 研究架構 32 Chapter 4 企業個案研究 34 4.1 研究資料 35 2023森林問卷模組表 36 4.2 日商花王 41 4.2.1 風險評估與管理 41 4.2.2 機會識別與管理 43 4.2.3 治理結構與商業策略 44 4.2.4 具體措施與進展 45 4.3 HP惠普 46 4.3.1 風險評估與管理 47 4.3.2 負責任森林管理策略 48 4.3.3 木材來源追蹤機制 50 4.4 台灣企業與CDP問卷 51 4.4.1 台灣企業之森林供應鏈風險 51 4.4.2 台灣企業之零毀林承諾 53 4.4.3 台灣企業參與CDP揭露現況 56 4.4.4 森林問卷填寫情況 57 4.4.5 台灣未填寫森林問卷企業之分析 72 Chapter 5 結論分析與建議 87 5.1 CDP森林問卷評分機制與企業改善建議 87 5.2 企業未填寫問卷真正原因 89 5.3 永續報告書與CDP森林問卷的整合應用 91 5.4 國際案例啟示與台灣企業行動 92 5.5 未來展望 94 REFERENCE 96 附錄一 訪談整理稿 98 附錄二 企業回覆 101 附錄三 線上論壇文字稿 103 | - |
dc.language.iso | zh_TW | - |
dc.title | 台灣企業在 CDP 評比森林問卷中之探究 | zh_TW |
dc.title | Exploring Taiwanese Enterprises in the CDP Forest Questionnaire Evaluation | en |
dc.type | Thesis | - |
dc.date.schoolyear | 113-1 | - |
dc.description.degree | 碩士 | - |
dc.contributor.oralexamcommittee | 葉欣誠;林俊成 | zh_TW |
dc.contributor.oralexamcommittee | Shin-Cheng Yeh;Jiunn-Cheng Lin | en |
dc.subject.keyword | CDP 森林問卷,森林風險管理,永續供應鏈,生物多樣性,毀林, | zh_TW |
dc.subject.keyword | CDP Forest Questionnaire,forest risk management,ustainable supply chains,biodiversity,deforestation, | en |
dc.relation.page | 105 | - |
dc.identifier.doi | 10.6342/NTU202500464 | - |
dc.rights.note | 未授權 | - |
dc.date.accepted | 2025-02-07 | - |
dc.contributor.author-college | 生物資源暨農學院 | - |
dc.contributor.author-dept | 森林環境暨資源學系 | - |
dc.date.embargo-lift | N/A | - |
顯示於系所單位: | 森林環境暨資源學系 |
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