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| 題名: | 商辦大樓綠建築標章與智慧建築標章與ESG關係之研究
The Research on the Relationship Between Green Building Label and Intelligent Building Label and ESG in Commercial Office Buildings |
| 作者: | 林琇芳
Lin, Hsiu-Fang |
| 貢獻者: | 孫振義
Sun, Chen-Yi
林琇芳
Lin, Hsiu-Fang |
| 關鍵詞: | 綠建築標章
智慧建築標章
永續報告書
Green Building Label
Intelligent Building Label
ESG report |
| 日期: | 2025 |
| 上傳時間: | 2025-07-01 15:29:31 (UTC+8) |
| 摘要: | 近年來金管會開始要求實收資本額達20億元之上市櫃公司編製並申報永續報告書，以更加落實企業的社會責任，而「營造業及建設業」的永續發展在趨緩氣候變遷的政策中扮演了重要的地位，其中為改善建築物所產生的污染，「綠建築與智慧建築」逐漸受到各國重視，完成此二標章申請的同時也符合了ESG之理念，可說是一舉兩得。而相較於一般民眾，企業與投資者更為關注ESG相關訊息，使得商業辦公大樓之租金較容易受到企業ESG表現所影響，因此本研究將以「商業類辦公大樓綠建築標章與智慧建築標章」作為研究對象。
本研究首先以文獻分析法及個案研究法初步歸納出「綠建築標章及智慧建築標章」與ESG之關聯性，再透過第一次層級分析法專家問卷以建立二標章與ESG三面向間的「關聯性權重與排序表」。研究結果顯示，綠建築標章中的「日常節能指標」及智慧建築標章中的「節能管理指標」與ESG具高度關聯性，特別是在「環境面」最為顯著，可能係因近年氣候變遷日益加劇，使能源使用與碳排放成為全球關注的永續議題。另外，「綠覆率面積」、「固碳當量」、「環境安全」、「人身安全」等項目亦與ESG較為相關，建議企業應加強揭露並優先選擇申請通過。
另外，由於目前實務上GRI準則係多數企業擬定永續報告書之主要框架，因此本研究亦從數份永續報告書中篩選出13項「與綠建築標章及智慧建築標章相關之GRI主題準則」，並透過專家訪談確立，設計第二次層級分析法專家問卷，以量化不同主題準則在「營造業與建設業利害關係人」心中的相對重要程度，幫助企業於取得綠建築標章與智慧建築標章後，撰寫永續報告書之參考依據。問卷結果顯示利害關係人較為重視環境面向之GRI主題準則，尤其是「GRI302:能源2016」與「GRI305:排放2016」，與第一次問卷結果相互呼應。
最後本研究透過上述研究成果整合出「綠建築標章與智慧建築標章×GRI×ESG參考對照表」，協助企業將建案中已落實之綠建築與智慧建築規劃手法融入於永續報告書中，並提出我國《智慧建築標章手冊 2024 年版》之修正建議，提升我國建築產業在 ESG議題上的整體競爭力。
In response to the Financial Supervisory Commission R.O.C. 's requirement for listed companies with paid-in capital over NT$2 billion to publish ESG reports. As a result, the construction and real estate industries have become increasingly engaged in ESG practices. To address pollution from buildings, Green Building and Intelligent Building labels are especially relevant, as their implementation not only reduces such pollution but also aligns with ESG goals.
First, this study adopts literature review, case study, and the first AHP expert questionnaire to explore the correlation between the two labels and ESG. The results show that “Daily Energy Saving” and “Energy Management” are highly related to ESG. Other indicators such as “Green Coverage Ratio,” “Carbon Sequestration Equivalents,” “Environmental Safety,” and “Personal Safety” are also closely linked to ESG, suggesting that companies should prioritize their disclosure and certification.
Moreover, as most companies use the GRI Standards as the primary framework for ESG reporting, this study also identifies 13 GRI topic standards that are relevant to Green and Intelligent Building Labels through an analysis of multiple ESG reports and expert interviews. These GRI topics were used to design a second AHP expert questionnaire, which quantifies the relative importance of different topics from the perspective of stakeholders in the construction and real estate industries. The results indicate that stakeholders place greater importance on GRI 302: Energy 2016 and GRI 305: Emissions 2016.
Finally, this study proposes a reference framework linking certification indicators, GRI standards, and ESG themes, and offers suggestions to update the Intelligent Building Label Manual (2024 Edition) to strengthen the industry’s ESG competitiveness. |
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| 描述: | 碩士
國立政治大學
地政學系
112257003 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0112257003 |
| 資料類型: | thesis |
| 顯示於類別: | [地政學系] 學位論文
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