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| Title: | 碳資訊與會計之結合：碳會計報表之應用
Integrating Carbon Information and Accounting: The Application of Carbon Accounting Statements |
| Authors: | 徐靖茜
Xu, Jing-Qian |
| Contributors: | 戚務君
Chi, Wu-Chun
徐靖茜
Xu, Jing-Qian |
| Keywords: | 碳會計
碳資訊揭露
碳交易
碳管理
Carbon Accounting
Carbon Disclosure
Carbon Trading
Carbon Management |
| Date: | 2025 |
| Issue Date: | 2025-09-01 14:39:41 (UTC+8) |
| Abstract: | 隨著氣候變遷與碳定價政策的加速推進，企業須揭露高品質且具可比性的碳排放資訊，以回應監管要求與利害關係人期待。然而，現行碳資訊揭露普遍欠缺結構性與一致性，致使資訊解讀困難，並加劇漂綠風險與資訊不對稱問題。本研究沿襲Reichelstein（2024）結合傳統資產負債表所發展之碳會計概念，發展一套以「約當碳排」為單位並融合傳統財務報導架構的碳會計報導制度，並設計配套的附註揭露機制，提升碳資訊的結構化、量化與可稽核性。此架構具高度標準化與一致性，有助於提升資訊可讀性與可比較性，並滿足企業、投資人、金融機構、消費者與主管機關等利害關係人需求。對企業而言，可作為碳績效管理與永續決策依據；對外部使用者與政策制定者而言，則可用於評估永續風險、課徵碳費與強化監理。
Amid accelerating climate change and the implementation of carbon pricing policies, companies are increasingly required to disclose high-quality and comparable carbon emissions information to meet regulatory expectations and stakeholder demands. However, current carbon disclosures often lack structural consistency and standardization, making the information difficult to interpret and exacerbating greenwashing risks and information asymmetry. Building on the carbon accounting concept developed by Reichelstein (2024), which integrates traditional balance sheet principles, this study proposes a carbon accounting reporting framework that adopts “equivalent carbon emissions” as the measurement unit and aligns with conventional financial reporting structures. In addition, a supplementary note disclosure mechanism is designed to enhance the structuring, quantification, and auditability of carbon information. This framework is highly standardized and consistent, thereby improving the readability and comparability of disclosed information and meeting the needs of stakeholders such as corporations, investors, financial institutions, consumers, and regulators. For corporations, this framework serves as a valuable tool for carbon performance management and sustainability-oriented decision-making. For external users—such as investors, financial institutions, consumers, and regulators—it provides a reliable basis for assessing sustainability risks, determining carbon levies, and strengthening regulatory oversight. |
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| Description: | 碩士
國立政治大學
會計學系
112353030 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112353030 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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