| 摘要: | 隨著氣候變遷帶給全球人類生活莫大的衝擊，也讓全球暖化、溫室效應、節能減碳議題一直備受關注。根據天下雜誌於2021年5月份的報導，台灣的淨零碳排還在規劃中，除了大企業如：台積電、友達、國泰金控等多已著手進行碳足跡盤查或淨零的規劃，許多中小企業也已經開始行動。由於中小企業無論在規模或資源上遠遠不及大型上市櫃公司，當面對大環境減碳議題時如何因應，其所擁有的資源基礎上，在執行減碳政策時有什麼優缺點？而臺灣在減碳的政策法令方面能否協助中小企業在減碳道路上的永續發展？這些問題企望能藉由本研究得到概略性的答案。因此，本研究藉由個案研究方法，挑選中南部兩家中小企業(簡稱：K公司及W公司)，針對上述議題進行探究。經過文獻整理、資料蒐集、分析、訪談、彙整比較，找出他們所面臨困境及可能的解決方案並提供部分有利資訊及因應策略供其參考。 研究結果顯示，中小企業在資源受限的其況下對於減碳議題，基本上是被動的。除非政府的政策已明文規定相關規範、罰則或下游廠商要求其必須符合減碳驗證標準，如：ISO 14064、14067，否則中小企業較無法採取預應式的策略來因應此一議題。當然，在研究過程中發現中小企業主(負責人)的個人外部資源，則會影響公司對減碳議題的態度。印證資源基礎理論中，具不可模仿性的無形資源對企業維持競爭優勢產生重要關鍵。例如：W公司的負責人，因經常參與許多高階商業社團建立廣泛的人脈，因此對於減碳議題資訊的掌握明顯優於K公司，也因此對於未來碳中和及零碳趨勢稱的衝擊較不擔憂。 當然，個案研究要推論通則化有其先天上的侷限性，但是透過調查研究兩家中南部中小企業廠商在面對減碳議題所面臨的問題、態度及因應策略，多少勾勒出一個概略的面貌，可作為其他中小企業的參考及作為後續研究的一個基礎。企盼，未來不僅上市櫃公司重視減碳議題，中小企業亦能迎頭趕上此一全球重視的環保議題及永續發展的目標。
With the great impact of climate change on global human life, the issues of global warming, greenhouse effect, energy conservation and carbon reduction have always attracted much attention. According to a report by Commonwealth Magazine in May 2021, Taiwan's net zero carbon emissions are still planned, in addition to large enterprises such as TSMC, AUO, Cathay Financial Holdings and others have begun to carry out carbon footprint inventory or net zero planning, many small and medium-sized enterprises have also begun to act. Therefore, through the case study methodology, two companies in the central and southern regions (Company K and Company W) were selected to explore the above issues. After literature collation, analysis, interviews, and comparisons, the dilemmas they face and possible solutions, and provide some favorable information and coping strategies for their reference. The results show that SMEs are basically passive about carbon reduction. Unless the government's policy has clearly stipulated that the relevant norms, penalties or downstream manufacturers must comply with carbon reduction verification standards, such as ISO 14064, 14067, SMEs are less likely to adopt a pre-response strategy to respond to this issue. In addition, the discovery of personal external resources of small and medium-sized enterprise owners (leaders) will affect the company's attitude towards carbon reduction issues. It proves that in the basic theory of resources, intangible resources with imitability are important to maintaining the competitive advantage of enterprises. For example, the head of Company W, because he is often involved in many high-level business associations to build a wide network, so he has a significantly better understanding of carbon reduction issues than K Company. Of course, the generalization of the case study has its inherent limitations, but through the investigation and study of the problems, attitudes and countermeasures faced by the two SME manufacturers in the south and Central China in the face of carbon reduction issues, a rough picture is outlined. In the future, not only listed cabinet companies will attach importance to carbon reduction issues, but also SMEs will be able to catch up with this global environmental issue and sustainable development goals. |
