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| 題 名 | Climate Change and Carbon Governance Strategies: Constructing Internal Carbon Pricing and Corporate Carbon Legal Mechanisms=氣候變遷下的碳治理策略:內部碳定價及企業碳法務機制之建構 |
|---|---|
| 作 者 | 徐志明; | 書刊名 | 僑光學報 |
| 卷 期 | 48 2025.10[民114.10] |
| 頁 次 | 頁41-56 |
| 分類號 | 558.2 |
| 關鍵詞 | 內部碳定價; 碳治理; 氣候變遷因應法; 企業永續; 法律風險管理; Internal carbon pricing; ICP; Carbon governance; Climate change law; Corporate sustainability; Legal risk management; |
| 語 文 | 英文(English) |
| 中文摘要 | 本文探討氣候變遷下的企業碳治理與法律風險管理,以「企業內 部碳定價」(Internal Carbon Pricing, ICP)與「碳法制機制」(carbon legal mechanisms)之建構為兩大核心框架。本文分類並比較主要 ICP 方法, 包括「影子定價」(shadow pricing)、「內部碳費」(internal carbon fees)、 「隱含定價」(implicit pricing)以及「內部碳交易」(internal carbon trading),並以聯合利華(Unilever)與華碩(ASUS)等企業現行制度 做為代表性案例,以顯示 ICP 如何強化企業競爭力、提升投資決策品 質,並協助企業遵循日益嚴格的淨零碳排規範。 此外,本文提出建立「碳法律風險管理系統」的構想,從國際條 約、國內立法、部門政策與企業治理建立碳法務架構。此種整合減輕 企業法律與營運風險,可提升氣候韌性,並使企業運作與「淨零轉型」 目標保持一致。最終,ICP 與碳法務框架的結合,為企業提供實現永 續與履行氣候責任的策略工具。 |
| 英文摘要 | This paper explores the intersection of climate change governance, corporate carbon management, and legal risk systems through the dual frameworks of internal carbon pricing (ICP) and carbon legal mechanisms. Internal carbon pricing assigns a monetary value to greenhouse gas emissions, translating environmental impact into financial costs and enabling companies to internalize the externalities of carbon pollution. The study classifies and compares major ICP methods - shadow pricing, internal carbon fees, implicit pricing, and internal carbon trading - while analyzing benchmark cases such as Unilever and ASUS. These cases demonstrate how ICP strengthens corporate competitiveness, enhances investment decision-making, and facilitates compliance with emerging carbon regulations. Furthermore, the paper proposes the construction of a carbon legal risk management system that integrates international treaties, national legislation, sectoral policies, and corporate governance frameworks. Such integration not only mitigates legal and operational risks but also enhances climate resilience and aligns business operations with net-zero transition pathways. Ultimately, ICP and carbon legal frameworks together provide corporations with strategic tools to achieve sustainable growth and fulfill global climate responsibilities. |
本系統中英文摘要資訊取自各篇刊載內容。