根據聯合國跨政府組織「政府間氣候變遷專門委員會(IPCC)」在《第六次評估報告》(Sixth Assessment Report, AR6)第一組工作報告(Working Group II)中指出，人類活動引起的氣候變化已造成了全球各地多種極端天氣和氣候事件，自第五次評估報告發布以來，人類活動對於極端事件的發生影響力逐漸加強。無論任何排放情境，全球地表溫度都將持續上升，除非在未來幾十年內大幅減少二氧化碳和溫室氣體的排放，否則全球暖化升溫將在本世紀超過 1.5℃和 2.0℃。因此世界各國加強了減碳策略，並有許多國家紛紛制定對抗氣候變遷的策略，宣布碳中和的目標，我國也於 2023 年 1 月正式三讀通過《氣候變遷因應法》，將 2050 淨零排放目標入法，並正式啟動碳費徵收機制，也於 2023 年 4 月正式成立暫行組織「行政院環保署氣候變遷局」。
本研究以社會住宅為案例，使用 BCF 碳足跡評估系統，並搭配 BIM 模型進行數量計算，針對案例做全生命週期的評估，計算出各階段碳排放量，並透過我國碳稅情境的設定，計算出當我國實行碳定價制度時，所增加的環境成本為何。
本研究具體成果包括：
(1) 得出我國社會住宅全生命週期的單位面積碳排放量為 2224.17 kgCO2e/m2，並得到生命週期各階段碳排放之比例關係。其中，使用耗能階段占了 74.49%，說明減碳之熱點可從日常使用階段進行。
(2) 透過將碳排放量轉換成碳定價成本，轉換為現值，得到全生命週期總碳稅額為311,830,765 NTD，單位面積碳稅額為 4430NTD/m2；若將碳稅額以生命週期階段來看，本案例在新建施工階段時的總碳稅額為 37,998,774 NTD，單位面積碳稅額為 540 NTD/m2；在使用維護、修繕更新及拆除廢棄階段的總碳稅額為 273,831,991 NTD，單位面積碳稅額為 3890 NTD/m2。

According to the Intergovernmental Panel on Climate Change (IPCC), a United Nations
intergovernmental organization, in the Working Group II report of the 《Sixth Assessment Report (AR6)》, it is stated that climate change caused by human activities has led to various extreme weather and climate events worldwide. Since the release of the Fifth Assessment Report, the influence of human activities on extreme events has been increasing. Global surface temperatures will continue to rise regardless of emissions scenarios, and global warming is projected to exceed 1.5°C and 2.0°C above pre-industrial levels in this century unless there is a significant reduction in carbon dioxide and greenhouse gas emissions in the
coming decades. As a result, countries around the world have strengthened their
decarbonization strategies, and many nations have formulated strategies to combat climate change and announced carbon neutrality goals. In January 2023, Taiwan officially passed the Climate Change Adaptation Act, incorporating the target of net-zero emissions by 2050 into law and launching a carbon pricing mechanism.
This study focuses on social housing as a case study, using the BCF assessment system
and BIM (Building Information Modeling) model for quantity calculation, to conduct a life cycle assessment of the case study and calculate the carbon emissions at each stage. By setting the carbon tax scenario in my country, the study calculates the additional environmental cost when implementing a carbon pricing system.
The specific achievements of this study include:
(1) Determining the per-unit area carbon emissions of social housing throughout its life cycle and obtaining the proportion of carbon emissions at each life cycle stage. Among them, the operational stage accounts for 74.49%, indicating that carbon reduction efforts can focus on the daily use stage.
(2) By converting carbon emissions into carbon pricing costs, it is possible to understand the unit cost increase when my country implements a carbon pricing model. This can encourage the selection of low environmental impact building materials, high energy-efficient equipment, and improvements in building energy efficiency, thereby reducing the carbon footprint cost associated with carbon emissions and promoting the development of nearly zero-carbon buildings. This will help reduce environmental pollution from the construction industry and enhance the sustainability of buildings.

[1] IPCC, Synthesis Report of The IPCC Sixth Assessment Report(AR6), 2022
[2] 張又升, 建築物生命週期二氧化碳減量評估, 博士論文, 國立成功大學建築研究所, 2002
[3] 行政院環保署, 2022年國家溫室氣體排放清冊報告, 2022
[4] 林憲德, 建築產業碳足跡三版. 詹式書局, 2018.
[5] 盧怡靜, ISO14040生命週期評估的下一步, 2014
[6] Tukker, A., Life cycle assessment as a tool in environmental impact assessment. Environmental Impact Assessment Review, 2000
[7] Azapagic, A., Developing a framework for sustainable development indicators for the mining and minerals industry, 2004
[8] Rebitzer, G., Ekvall, T., Frischknecht, R., Hunkeler, D., Norris, G., Rydberg, T., & Schmidt, W. P., "Life cycle assessment: Part 1: Framework, goal and scope definition, inventory analysis, and applications. Environment International, 2004
[9] 肖漢雄, 楊丹輝, 基於產品生命週期的環境影響評價方法及應用, 學術綜述, 城市與環境研究, 2018第一期
[10] 蔡明璋, 國內綠建築材料驗證制度之探討, 碩士論文, 國立成功大學建築研究所, 2004
[11] 經濟部標準檢驗局, 標準資料電子報-143期, 2019
[12] Wiedmann, T., & Minx, J., A definition of 'carbon footprint", 2008
[13] Azapagic, A., Perdan, S., & Clift, R., "Sustainable carbon footprinting: an overview. Sustainable Development, 2011
[14] Pennington, D. W., & Potting, J., "Life cycle assessment and carbon footprinting. In Sustainable value management for construction projects, 2013
[15] PAS2050, Specification for the assessment of the life cycle greenhouse gas emissions of goods and services, 2008
[16] "行政院環境保護署, 產品與服務碳足跡計算指引, 2010
[17] 低碳建築聯盟, 建築產業碳足跡評估介紹, https://www.lcba.org.tw/article/?article_item_id=82
[18] The World Bank, "State and Trends of Carbon Pricing, 2022
[19] 駐日本代表處經濟組, 日本推動淨零碳排暨碳訂價概況專題報告, 2021
[20] Goulder, L. H., Carbon taxes: An overview, The Oxford Handbook of the Macroeconomics of Global Warming, 105-126, 2013
[21] Burtraw, D., & Sweeney, R., The Distributional Effects of Carbon Taxes, National Tax Journal, 68(1), 179-200, 2015
[22] Acemoglu, D., Aghion, P., Bursztyn, L., & Hemous, D., Carbon Taxes, Path Dependency, and Directed Technical Change: Evidence from the Auto Industry, Journal of Political Economy, 120(2), 209-249, 2012
[23] 江啟臣、蔡佳容, 碳稅對於營建業之影響評估,《土木水利》, 62(2), 173-186, 2016
[24] 洪婷婷、曾慶耀, 碳稅對營建業之影響評估-以新建建築為例,《環境與職業健康季刊》, 9(1), 34-48, 2017
[25] 黃暉豪、陳冠廷、鍾文豪, 碳稅對營建業之影響評估-以建材生產為例,《工業工程學刊》, 35(2), 151-158, 2018
[26] The Energy & Climate Intelligence Unit, Data-Driven EnviroLab, NewClimate Institute and Oxford Net Zero, “Net Zero Tracker", 2022
[27] The Energy & Climate Intelligence Unit and Oxford Net Zero, Taking Stock A global assessment of net zero targets, 2021
[28] BloombergNEF, G20 Countries’ Climate Policies Fail to Make the Grade on Paris Promises, 2021
[29] Kato, H., & Kawaguchi, Y., A review of carbon pricing policies in Japan, Journal of Cleaner Production, 2018
[30] 鄭竹婷, 蘇鴻儒, 韓國碳交易制度之研究, 中華經濟研究院, 2018
[31] IEA, CO2 Emissions from Fuel Combustion 2020 Edition, Highlights, 2020
[32] 中華人民共和國環境保護部, 全國碳市場建設方案（2017-2020年）, 2017
[33] EUROPEAN COMMISSON, Report From The Commission To The European Parliament And The Council, 2022
[34] Pew Research Center, Two-Thirds of Americans Think Government Should Do More on Climate, 2020, https://www.pewresearch.org/science/2020/06/23/two-thirds-of-americans-think-government-should-do-more-on-climate/."
[35] ESG遠見, 環保署宣布成立「氣候變遷局」，加速推動碳費徵收, 台灣現場, 2023, https://esg.gvm.com.tw/article/25067
[36] 國家發展委員會, 臺灣2050淨零排放路徑及策略總說明, 2022
[37] 行政院環保署, 行政院環境保護署組織架構圖, 2023
[38] 金融監督管理委員會, 上市櫃公司永續發展路徑圖, 2022
[39] Wang, X., Li, J., Li, H., Li, Y., & Li, Y., "Carbon footprint of office buildings in tropical climate: A case study in Singapore", 2019
[40] uan, H., & Shen, L., "Carbon footprint of residential buildings in Australia: A life cycle approach", Building and Environment, 2019
[41] Olivieri, T., Ciulla, G., Notarstefano, V., & Salvia, M., Carbon footprint assessment of nearly zero energy buildings (nZEBs) in the Mediterranean climate, Energy and Buildings, 2020
[42] 林憲德, 綠建築標章碳足跡標示制度規劃研究, 內政部建築研究所委託研究報告, 2014
[43] 葉冠志, 建築物生命週期之環境成本模擬分析 混凝土預鑄與場鑄工法之比較, 碩士論文, 國立台灣科技大學營建工程系, 2012
[44] 吳婉萍, 營建材料碳稅選定模式之研究, 碩士論文, 國立宜蘭大學土木工程學系, 2014
[45] 詹昇皓, 碳稅對營建施工方法選擇之影響, 碩士論文, 國立宜蘭大學土木工程學系, 2022
[46] 鄭家尹, 營造工程碳足跡分析-以建築結構為例, 碩士論文, 國立成功大學土木工程研究所, 2016
[47] 林俐箴, BIM應用下之設計前期建築碳足跡評估探討-以北部某科技大學校園重建宿舍為例, 碩士論文, 國立台灣科技大學建築研究所, 2017
[48] 簡佑哲, 新建建築工程減碳措施效益評估之研究以國立臺北科技大學精勤樓為例, 碩士論文, 國立台北科技大學建築系建築與都市設計碩士班, 2018
[49] Charles M. Eastman, Building Product Models: Computer Environments Supporting Design and Construction, 1999
[50] 郭榮欽, 謝尚賢, BIM概觀與國內推行策略, 土木水利學刊, 37(5), 2010
[51] 蕭代基, 傅俞瑄, 林師模, 黃琝琇, 減碳政策在臺灣-補貼或課稅, 綠色經濟電子期刊, 第6卷, 第A1 23頁, 2020," doi: 10.6858/GE.202007/SP_6.0001
[52] 林家賢, 全球主要碳市場發展之經驗及對臺灣碳交易之啟示, 碩士論文, 國立政治大學商學院金融學系碩士班, 2015
[53] European Environment Agency, EU Emissions Trading System (ETS) dataviewer, 2023
[54] 國家發展委員會, 淨零轉型之階段目標及行動, 2022
[55] 陳文正, 陳俊賓, 陳俊瑋,「精進公共建設計畫經濟效益評估及財務計畫」委託研究案, 國家發展委員會, 2018
6