探討碳稅及碳權成本對ESG指標以及企業利潤的影響程度

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姓名

林崴浤(Wei-Hong Lin) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

探討碳稅及碳權成本對ESG指標以及企業利潤的影響程度
(DISCUSS THE IMPACT OF CARBON TAX AND CARBON COST ON ESG INDICATORS AND CORPORATE PROFITS)

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摘要(中)

本研究以水泥產業為例，在綠色經濟與循環經濟的框架下，考量碳稅、碳權成本，
並以 ESG 指標和企業利潤作為兩大主軸，配合作業成本制(Activity-Based Costing)與限
制理論(Theory of Constraints)來建立企業的生產決策模型，最後利用數學規劃方法求解，
以探討碳稅、碳權成本對 ESG 指標以及企業獲利的影響。本研究之碳稅模型可分為連
續累型進稅率與不連續型累進稅率，此外也考慮到政府可能採取碳排放量免稅額的政
策以及碳權交易。研究結果發現，若要有效地減少碳排放量，碳排放量上限減少，比
起增加碳稅的稅率更為有效。因此，政府若想要快速地控制碳排放量，可以針對碳排
放量上限來制定相關政策，本文所探討的各種碳稅模型也可提供給政府做為建立碳稅
制度的參考。本研究納入 ESG，Environmental(環境保護)、Social(社會責任)、
Governance(公司治理)，一種新型態評估企業的數據與指標，作為研究主軸。許多企業
或投資人會將 ESG 評分，對企業內外做評鑑，企業不僅要有好的財務表現、好的員工
福利與股東權益，還需要承擔更多社會責任，以達到永續經營做為目標。在 2021 年聯
合國氣候變遷大會(COP26)的背景下，全球已有多國提出「2050 淨零排放」的宣示與行
動，各國減碳、永續發展的呼聲與浪潮已無法避免，因此本研究發現資源的循環再利
用、配合政府制定的碳稅、碳權交易制度，可以大大減少溫室氣體的排放，更可以創
造企業的營收，打造環境、經濟的雙贏局面。

摘要(英)

This study takes the cement industry as an example, under the framework of green economy
and circular economy, considers carbon tax and carbon rights cost, takes ESG indicators and
corporate profits as the two main axes, and cooperates with Activity-Based Costing and The
Theory of Constraints is used to establish the production decision-making model of the
enterprise, and finally, the mathematical programming method is used to solve the problem to
explore the impact of the carbon tax and carbon right cost on ESG indicators and corporate
profits.The carbon tax model in this study can be divided into continuous progressive tax rate
and discontinuous progressive tax rate. In addition, the government may adopt a carbon
emission allowance policy and carbon rights trading. The results of the study found that to
effectively reduce carbon emissions, reducing the carbon emission cap is more effective than
increasing the tax rate of the carbon tax. Therefore, if the government wants to quickly control
carbon emissions, it can formulate relevant policies for the upper limit of carbon emissions.
The various carbon tax models discussed in this paper can also be provided to the government
as a reference for establishing a carbon tax system.This study also includes ESG,
(Environmental, Social, and Governance) a new type of data and indicators for evaluating
companies, as the research axis. Many companies or investors will use ESG scores to evaluate
the inside and outside of the company. Companies not only need to have outstanding financial
performance and take good care of employees and shareholders but also need to undertake more
social responsibilities to achieve sustainable management as the goal.

關鍵字(中)

★ 水泥產業
★ 綠色經濟
★ 循環經濟
★ 碳排放
★ 碳稅
★ 碳權成本

關鍵字(英)

★ Cement Industry
★ Green Economy
★ Circular Economy
★ Carbon Emissions
★ Carbon Tax
★ Carbon Cost

論文目次

中文摘要........................................................................................................................ i
ABSTRACT.................................................................................................................. ii
目錄.............................................................................................................................. iii
圖目錄............................................................................................................................v
表目錄.......................................................................................................................... vi
一、緒論........................................................................................................................1
1-1 研究背景與動機..................................................................................................1
1-2 研究目的與貢獻..................................................................................................2
1-3 研究架構..............................................................................................................2
二、文獻探討................................................................................................................3
2-1 水泥業生產製程之碳排放與環境問題..............................................................3
2-2 碳排放、碳稅、碳權..........................................................................................3
2-3 水泥業 ESG 指標 ................................................................................................4
2-4 作業成本制與限制理論......................................................................................4
三、研究設計................................................................................................................5
3-1 生產製程與 ESG 指標 ........................................................................................5
3-2 研究假設..............................................................................................................6
3-3 目標函數..............................................................................................................7
3-3-1 目標函數通式 ................................................................................................7
3-3-2 直接材料成本函數 ........................................................................................9
3-3-3 直接人工成本函數 ......................................................................................10
3-3-4 批次層次作業成本函數------機器小時 ......................................................12
3-3-5 產品層次作業成本函數------產品配料 ......................................................13
3-3-6 機器小時限制式 ..........................................................................................14
iv
3-4 碳稅成本函數模型............................................................................................15
3-4-1 連續型增額累進稅率的碳稅目標函數-模型一.........................................15
3-4-2 連續型增額累進稅率的碳稅目標函數-模型二(含免稅額) ......................18
3-4-3 連續型增額累進稅率的碳稅目標函數-模型三(含碳權) ..........................23
3-4-4 連續型增額累進稅率的碳稅目標函數-模型四(含免稅額、碳權) ..........26
3-4-5 不連續型增額累進稅率的碳稅目標函數-模型五.....................................28
3-4-6 不連續型增額累進稅率的碳稅目標函數-模型六(含免稅額) ..................33
3-4-7 不連續型增額累進稅率的碳稅目標函數-模型七(含碳權) ......................37
3-4-8 不連續型增額累進稅率的碳稅成本函數-模型八(含免稅額、碳權) ......40
四、研究結果與分析..................................................................................................43
4-1 模型參數假設....................................................................................................43
4-2 模型研究結果....................................................................................................46
4-3 模型結果分析....................................................................................................52
4-4 敏感性分析........................................................................................................56
五、結論......................................................................................................................63
5-1 研究結論與貢獻................................................................................................63
參考文獻......................................................................................................................64

參考文獻

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指導教授

蔡文賢

審核日期

2023-7-18

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