本研究以位於臺灣北部之A公司為研究對象，主要從事軟式隱形眼鏡 製造及醫療光學產品研發。依據ISO 14064-1:2018建立組織層級溫室氣體盤查制度，分析2021年至2024年間之溫室氣體排放結構、排放趨勢及減量效益，並結合同業公開揭露資料，比較隱形眼鏡製造業之排放特性及減碳作法，以作為企業推動溫室氣體管理及減碳策略之參考。 研究結果顯示，A公司總溫室氣體排放量由2021年55，059.3160公噸 CO₂e增加至2023年61，990.3931公噸CO₂e，增幅約12.6%，2024年則下降至59，576.7160公噸CO₂e，顯示整體排放變化與產量提升、產線擴增及營運規模具有密切關聯。其中，一廠為主要生產據點，研究期間排放量長期占公司總排放量約九成；二廠則因包裝線擴增及供應鏈活動增加，使排放量持續成長。排放結構分析結果顯示，類別二「輸入能源」平均約占年度溫室氣體排放總量68%，為最主要排放來源；其次為類別四「使用產品」之間接排放，平均約占30%，且有逐年增加趨勢。由同業公開資料比較可知，能源使用為隱形眼鏡製造業共同之主要排放來源，而供應鏈相關排放則因產品組成、原物料使用及營運模式不同而呈現差異。 進一步評估產品碳排放強度由A公司2021年度之1.095公噸 CO₂e／仟盒下降至2022年度之0.942公噸CO₂e／仟盒，顯示設備更新、能源管理及製程改善已提升單位產品生產效率，並具有一定減量成效。由於產量持續增加及營運規模擴大，總排放量改善幅度有限，顯示現行減碳措施雖已提升能源使用效率，但仍不足以完全抵銷營運成長所增加之排放量。 整體結果顯示，隱形眼鏡製造業之溫室氣體排放主要為能源使用，供應鏈相關排放的重要性逐漸提高。未來企業除持續推動節能改善外，亦應逐步提高再生能源使用比例，強化供應鏈碳資訊管理及低碳原物料應用，並將溫室氣體管理納入產能規劃及營運決策，以提升整體減量效益。;This study examines Company A， located in northern Taiwan， which is primarily engaged in the manufacture of soft contact lenses and the research and development of medical optical products. An organizational-level greenhouse gas (GHG) inventory was established in accordance with ISO 14064-1:2018 to analyze the company’s GHG emission profile， emission trends， and emission reduction performance from 2021 to 2024. Publicly disclosed information from peer companies was also reviewed to compare the GHG emission characteristics and carbon reduction practices of the contact lens manufacturing industry. The findings are intended to provide a reference for corporate GHG management and the development of carbon reduction strategies. The results show that Company A’s total GHG emissions increased from 55，059.3160 tCO₂e in 2021 to 61，990.3931 tCO₂e in 2023， representing an increase of approximately 12.6%， before decreasing to 59，576.7160 tCO₂e in 2024. These changes were closely associated with increased production output， production line expansion， and growth in the scale of operations. Plant 1， the company’s primary production site， consistently accounted for approximately 90% of the company’s total GHG emissions during the study period. In contrast， emissions from Plant 2 continued to increase due to the expansion of packaging lines and increased supply chain activities. Analysis of the emission profile indicates that Category 2， “Imported Energy，” was the largest source of emissions， accounting for an average of approximately 68% of annual total GHG emissions. Category 4， “Use of Products，” was the second-largest source， accounting for an average of approximately 30%， with its share showing an increasing trend over the study period. A comparison with publicly disclosed information from peer companies indicates that energy use is a major source of GHG emissions across the contact lens manufacturing industry， whereas supply chain-related emissions vary depending on product composition， raw material use， and operating models. Further analysis shows that Company A’s GHG emission intensity decreased from 1.095 tCO₂e per thousand boxes in 2021 to 0.942 tCO₂e per thousand boxes in 2024. This decrease indicates that equipment upgrades， energy management， and process improvements contributed to greater production efficiency and lower GHG emissions per unit of product. However， as production output and the scale of operations continued to increase， the reduction in total GHG emissions remained limited. These findings suggest that although the existing carbon reduction measures have improved energy efficiency， they have not been sufficient to fully offset the additional emissions associated with business growth. Overall， the results indicate that GHG emissions from the contact lens manufacturing industry are primarily associated with energy use， while the importance of supply chain-related emissions is gradually increasing. In addition to continuing to improve energy efficiency， companies should progressively increase the use of renewable energy， strengthen the management of supply chain carbon information， promote the use of low-carbon raw materials， and integrate GHG management into production capacity planning and operational decision-making to enhance overall emission reduction performance.
