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| Title: | 以制度與資源觀點探討本國企業減碳行動與內部碳定價發展
Domestic firms` carbon reduction and internal carbon pricing development: perspectives from institutional theory and resource-based view |
| Authors: | 張成漢
Chang, Cheng-Han |
| Contributors: | 柯玉佳
Ko, Yu-Chia
張成漢
Chang, Cheng-Han |
| Keywords: | 企業內部碳定價
制度理論
資源基礎理論
競爭優勢
Internal carbon pricing
Institutional theory
Resource-based theory
Competitive advantage |
| Date: | 2023 |
| Issue Date: | 2023-03-09 18:33:20 (UTC+8) |
| Abstract: | 隨國際與外部制度環境的環保法規影響，企業的碳風險辨識與適應能力愈加重要，2023年通過的《氣候變遷因應法》目標2050年達到淨零排放，未來環境的外部成本將成為企業的實質支出，無疑對國內企業產生重大挑戰。
企業需要立即管理自身以及供應鏈的碳排放，以符合外部制度壓力，在此背景下，企業內部碳定價成為國際上企業接續採用的新興減碳轉型方式，雖然碳費制度在全球已行之有年，但碳定價對國內企業而言仍為陌生領域，因此本研究首先統整內部碳定價的流程與方式，再分析國際上套用的趨勢，以及實務上個案公司套用的案例，以利了解此項議題的發展。
接著本研究以制度理論與資源基礎理論為基礎，藉外部制度環境與企業內部資源分析，探討國內企業在引入內部碳定價以及減碳策略時，所面對的制度環境影響及背後需擁有的資源能力，探討企業最終應如何達成整體價值鏈減碳的目標。本研究獲得以下發現：
研究發現一： 企業內部碳定價可分為五大步驟，需縝密規劃目標與流程，始能達到促使內部轉型的結果。
研究發現二： 外部制度環境將影響企業實施減碳轉型與內部碳定價，依據不同因素將影響實施內部碳定價的可能。
研究發現三： 從內部資源角度呼應外部制度分析，可發現企業實施減碳轉型與規模及所處產業有關，若能結合商業機會，將是成功實施減碳策略的最大誘因，並產生永續發展的競爭優勢。
With the influence of international environmental protection regulations in the institutional environment, the abilities of enterprises to identify and adapt carbon risk are becoming critical issues. The "Climate Change Response Legislation" passed recently aims to achieve net zero emissions by 2050. Therefore, the external cost of the environment in the future will become the actual expenditure of enterprises. This is undoubtedly an urgent challenge for domestic enterprises. For enterprises, in order to meet the pressure of external systems, it is necessary to manage the carbon emissions of both themselves and the supply chain immediately. Although it has been practiced for many years in the world, domestic enterprises still find carbon pricing an unfamiliar field. Therefore, in order to understand the development of this topic, this study integrates the details of the internal carbon pricing process and analyzes the international trend of application, as well as practical cases of individual companies.
Afterward, based on institutional theory and resource-based theory, this study discusses the impact of the institutional environment and the resources they need to have when domestic enterprises introduce internal carbon pricing and green transition strategy. Through the analysis of the institutional environment and internal resources of enterprises, this study analyzes how enterprises could ultimately achieve the goal of reducing carbon emissions across the entire value chain.
This study concludes 3 research findings as following:
Research finding 1: The internal carbon pricing of enterprises can be divided into five major steps. Careful planning of goals and processes is required to achieve the result of promoting internal transformation.
Research finding 2: The external institutional environment will affect the implementation of carbon reduction transformation and internal carbon pricing, and different factors will affect the possibility of implementing internal carbon pricing.
Research finding 3: Echoing the analysis of external institutions from the perspective of internal resources, it can be found that the implementation of green transition strategies by enterprises is related to their business scale and industry. If the strategies can be combined with business opportunities, it would be the critical incentive for successful implementation. Moreover, generating competitive advantages of sustainable development in the future. |
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| Description: | 碩士
國立政治大學
科技管理與智慧財產研究所
109364111 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0109364111 |
| Data Type: | thesis |
| Appears in Collections: | [科技管理與智慧財產研究所] 學位論文
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