AOD – IC之音竹科廣播 FM97.5

AOD – IC之音竹科廣播 FM97.5


EP201:台企氣候風險揭露總體檢 ─ 碳排、轉型與挑戰 ft. 台大風險社會與政策研究中心 專案經理許令儒、助理研究員林芳瀅

December 30, 2025

本集精華:
(00:00:00) 開場
(00:03:50) 臺大風險中心的研究動機與框架
(00:08:50) 臺灣碳盤查趨勢與總量變化
(00:11:20) 高碳排產業分佈與減排努力
(00:13:30) TCFD 定義與揭露難題
(00:16:50) 內部碳定價與供應鏈減碳挑戰

氣候變遷已成為全球最嚴峻的挑戰,各國正積極推動相關規範與轉型,例如歐盟的國際碳邊界調整機制(CBAM)以及臺灣的碳費先行政策。除了國家層面的推動,企業也在國際供應鏈上扮演關鍵角色,例如透過 RE100 等倡議推動百分之百使用再生能源。企業經營必須應對這些氣候變遷帶來的風險,包括轉型風險與碳關稅等衝擊。

本集邀請國立臺灣大學風險社會與政策研究中心產業氣候風險研究團隊的專案經理許令儒與助理研究員林芳瀅,分享團隊針對臺灣企業氣候行動的最新分析,特別是年度專題「企業氣候行動追追追」的發現。

臺大風險中心的研究奠基於社會學家貝克的「風險社會」概念,關注氣候變遷這類人為造成的現代風險。研究顯示,臺灣的溫室氣體盤查與揭露法治化已推動近十年,且盤查對象正逐步擴大,目前已納入服務業、百貨商場、醫院及大專院校等。在團隊針對營收一億元以上企業(其中包含七成中小企業)進行的抽樣調查中,已發現將近六成的受訪企業正在進行碳盤查。在排放數據方面,根據最新的數值,臺灣排大戶(約 500 多家廠場)的溫室氣體總排放量在 2021 年至 2023 年間呈現略微下降的趨勢。雖然電力能源供應業佔比最大,但前 30 大高排放企業的碳排量仍佔全臺總排放量的四成,主要集中在石化業、鋼鐵業、水泥業及電子業。儘管總排量有所下降,這些高排企業仍在努力透過降低「排放強度」來實質減碳。

本集節目重點探討企業在氣候相關財務揭露框架下的應對,下一集,主持人將與研究員繼續探討 TNFD(自然相關財務揭露)以及政府如何協助企業解決揭露困境
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企劃 | 孫聖峰
製作 | 孫聖峰
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