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| Title: | 內部碳定價與企業績效
Internal Carbon Pricing and Corporate Performance |
| Authors: | 徐培源
Xu, Pei-Yuan |
| Contributors: | 蘇昱璇
徐培源
Xu, Pei-Yuan |
| Keywords: | 內部碳定價
企業績效 |
| Date: | 2024 |
| Issue Date: | 2024-08-05 13:40:04 (UTC+8) |
| Abstract: | 近年來無論是政府、消費者、投資人以及各大企業都開始思索如何降低氣候變遷的相關風險來保持永續的競爭力，而「內部碳定價」在各大研究中已被證實是能夠兼顧環境永續以及市場機制的金融工具，除了能夠有效幫助企業進行風險管理並且達成環境目標，另一方面，內部碳定價的導入亦可以幫助企業抓住新興商業機會、利用創新、研發取得財務面向的成長。因此，本研究參照TCFD在機會面向中所定義的五大機會，蒐集我國2022年填答碳揭露問卷(Carbon Disclosure Project, 簡稱CDP)並獲得領導等級的企業在2018年至2022年氣候變遷相關機會方面的資料，這些資料包括機會數量、財務影響、時間範疇、發生可能性以及影響程度，亦利用台灣經濟新報(TEJ)資料庫蒐集上述公司在2018年至2022年間的股價、資產報酬率、每股盈餘(EPS)、研發費用以及專利數量。本研究將上述資料作為應變數，並將產業規模以及產業類別納入作為控制變數與「企業是否實施碳定價」進行量化分析，結果顯示內部碳定價目前雖然無法對於企業財務績效以及創新研發產生顯著影響，但是它可以加快企業實現氣候變遷相關之商業機會的時間範疇並提高發生可能性，同時幫助企業將這些商業機會融入自身的日常業務中。
內部碳定價目前在台灣導入情況並不普及，且許多企業即使導入也僅在初期階段，本研究建議未來學者在評估內部碳定價對於企業績效之影響時，可以將時間軸拉大並且增加更多企業數量，並且將價格考量以及內部碳定價的管理範疇納入，以更好地評估內部碳定價對於企業績效之影響。
In recent years, a variety of stakeholders have begun to consider how to mitigate the risks associated with climate change. The introduction of internal carbon pricing can help companies seize emerging business opportunities, utilize innovation, and drive financial growth through research and development. Therefore, this study, referring to the five opportunities defined by TCFD, collected data from the Carbon Disclosure Project responses of leading companies in Taiwan from 2018 to 2022 regarding climate change-related opportunities. These data include the opportunities, financial impacts, time horizon, likelihood, and magnitude. Besides, data from the Taiwan Economic Journal database regarding stock prices, return on assets, earnings per share , research and development expenses, and the number of patents were collected for the same companies from 2018 to 2022. This study used the aforementioned data as dependent variables and included industry size and category as control variables to conduct quantitative analysis with "whether the company has internal carbon pricing" as the main variable. The results showed that although internal carbon pricing currently does not significantly affect corporate financial performance and innovation research and development, it can accelerate the time horizon for achieving climate change-related opportunities, increase the likelihood of their occurrence, and help companies integrate these business opportunities into their daily operations.
Adoption of internal carbon pricing in Taiwan is not widespread, and even companies who have adopted it are still in the early stages. Therefore, the study recommends future scholars, when evaluating the impact of internal carbon pricing, extend the time horizon, the number of companies studied, and consider factors such as price considerations and the scope of internal carbon pricing management to better assess the impact of internal carbon pricing on corporate performance. |
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| Description: | 碩士
國立政治大學
國家發展研究所
111261006 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111261006 |
| Data Type: | thesis |
| Appears in Collections: | [國家發展研究所] 學位論文
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