自2016年聯合國公布17項永續發展目標開始，各國企業陸續投入ESG發展，同時因應全球氣候變遷影響，越來越多國家或地區受到非常嚴重的災害，面對人類生存環境的重大改變，多數企業選擇由E(Environment環境)開始著手。 面對國際趨勢，台灣金融監督管理委員會(簡稱金管會)也規範上市、櫃公司進行溫室氣體盤查，並明確訂定上市櫃公司永續發展路徑圖，然而僅完成公司個體的溫室氣體盤查仍不足以面對全球2050淨零探排的目標，各國政府也陸續訂定碳稅(如:歐盟的碳邊境調整機制、美國的清潔競爭法案等)，單就企業個體的溫室氣體盤查並不足以因應全球趨勢，碳相關稅務多針對個別產品，需進行產品碳足跡(ISO 14067)的計算，才能掌握碳稅的浪潮。 為了減少碳稅對企業營運的影響，諸多企業已開始進行減碳策略，包括導入循環經濟的概念，再利用生產時所產生的廢料，不僅可以減少原物料的購買量，同時減少廢棄物清運產生的費用。 本研究與W公司共同研究網路線中十字槽改用再生材料對於產品碳足跡的影響，選定CAT 6系列產品作為研究標的，十字槽主要成分為HDPE(高密度PE)，依現有網路線結構分析，約占10%-20%重量，此研究結果除保有原材料物理性質及電氣特性外，仍須達成降低生產成本條件，凸顯使用再生材料具相當之經濟價值，並藉由研究成果，訂定汰換其他塑膠原料(非HDPE)為再生材質之基石。;Since the United Nations announced the 17 Sustainable Development Goals (SDGs) in 2016， companies around the world have progressively committed to ESG development. At the same time， in response to the impacts of global climate change， an increasing number of countries and regions have been affected by severe disasters. Faced with significant changes in the human living environment， most enterprises have chosen to begin with the environmental (E) aspect. In response to international trends， Taiwan’s Financial Supervisory Commission (FSC) has also required listed and OTC companies to conduct greenhouse gas (GHG) inventories and has established a clear sustainability development roadmap. However， completing GHG inventories at the corporate level alone is insufficient to meet the global net-zero emissions target by 2050. Governments worldwide have successively introduced carbon-related taxes and regulations—such as the European Union’s Carbon Border Adjustment Mechanism (CBAM) and the United States’ Clean Competition Act. Corporate-level GHG inventories alone are not enough to address these global trends， as carbon-related taxation is often applied to individual products. Therefore， it is necessary to calculate product carbon footprints (ISO 14067) in order to effectively respond to the wave of carbon taxation. To mitigate the impact of carbon taxes on business operations， many companies have begun implementing carbon reduction strategies. These include adopting circular economy concepts and reusing production waste materials. This approach not only reduces the consumption of raw materials but also lowers the costs associated with waste disposal. This study was conducted in collaboration with Company W to examine the impact of replacing the cross filler in LAN cables with recycled materials on the product carbon footprint. The CAT 6 series was selected as the research target. The cross filler is primarily composed of HDPE (high-density polyethylene) and， based on analysis of the existing cable structure， accounts for approximately 10% to 20% of the total weight. The study demonstrates that， in addition to maintaining the physical and electrical properties of the original material， cost reduction must also be achieved during production. This highlights the significant economic value of using recycled materials. Furthermore， the findings provide a foundation for replacing other plastic materials (non-HDPE) with recycled alternatives in the future.
