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研究生: 陳沅沅
Yuan-Yuan Chen
論文名稱: 企業內部碳定價效益與定價機制之研究
The Implementation of Internal Carbon Pricing In Organizations: Drivers and Factors Shaping Its Adoption
指導教授: 周碩彥
Shuo-Yan Chou
口試委員: 周碩彥
Shuo-Yan Chou
郭財吉
Tsai Chi Kuo
許聿靈
Yu-Ling Hsu
學位類別: 碩士
Master
系所名稱: 管理學院 - 工業管理系
Department of Industrial Management
論文出版年: 2023
畢業學年度: 111
語文別: 英文
論文頁數: 49
中文關鍵詞: 內部碳定價多準則決策分析法模糊層級分析法理想解相似度順序偏好法
外文關鍵詞: Internal Carbon Pricing (ICP), Multi-Criteria Decision-Making (MCDM), fuzzy Analytic Hierarchy Process (AHP), Technique for Order Preference by Similarity to an Ideal Solution (TOPSIS)
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  • 對抗氣候變遷刻不容緩,近年碳排放相關議題已成為政府及企業皆需積極面對之課題。因應國際趨勢及各國相關法律規範,企業除了被動配合碳排放相關法律規範外,亦能夠將碳排放納入企業策略與成本計算環節,進而促使企業進行低碳轉型。企業轉向低碳排放的經濟模式,不僅能夠舒緩氣候變遷帶來的環境壓力,亦能創造不同以往的新形態的低碳經濟模式,經濟成長與環境保護不再是互斥選項,而是能夠共存。企業內部碳定價即為其中一種經濟且有效的決策工具,然而決定內部碳定價的起始水準並不容易,因此本研究應用多準則決策分析法中的模糊層級分析法與理想解相似度順序偏好法,並將內部碳定價劃分為四個價格區間,研究以台灣企業而言,若欲實施內部碳定價,其定價應達到何種價格水準較佳。


    The risk and impact of climate change are not only environmentally but also economically. Firms and investors are paying more attention to sustainability comparing with the past decades; shifting to a low carbon economy is urgent for mitigating climate change. Carbon pricing is a widely adopted policy tool that can deal with carbon emissions abatement. In Taiwan, companies are facing the challenge of shifting to low-carbon economy. For private companies, internal carbon pricing is one of the strategic instruments which can provide a pathway and guiding business units to low carbon transition. However, the implementation and price setting of internal carbon pricing in private companies is arbitrary in practical. This paper adopted fuzzy AHP and TOPSIS method of Multi-Criteria Decision-Making (MCDM), providing a possible solution for business to select a proper internal carbon pricing level.

    摘要 I Abstract II Acknowledgement III Chapter 1 Introduction 1 1.1 Research Background and Motivation 1 1.2 Research Objective and Contribution 3 Chapter 2 Literature Review 4 2.1 Carbon Pricing 4 2.1.1 External carbon pricing 5 2.1.2 Internal carbon pricing 7 2.1.2 Motivation for Adopting Internal Carbon Pricing 13 2.2 Multi-Criteria Decision Making 18 2.2.1 Analytic Hierarchy Process 19 2.2.2 Technique for Order Preference by Similarity to Ideal Solution 20 Chapter 3 Research Methodology 21 3.1 Criteria and Alternatives 21 3.1.1 Criteria Selection 22 3.1.2 Alternatives 25 3.2 Methodology 26 3.2.1 Fuzzy AHP 26 3.2.2 TOPSIS 31 Chapter 4 Results and Discussion 33 4.1 Results 33 4.2 Limitation 36 4.2.1 Data Availability and Transparency 36 4.2.2 Uncertainty of Future Policy 37 4.3 Discussion 38 4.3.1 The “Right-Price-Trap” of ICP 38 4.3.2 Not the Optimal Solution for All Firms 38 4.3.3 Hybrid ICP method 39 Chapter 5 Conclusion 41 References 42 Appendix 46

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