論氣候變遷因應法下REDD+之運用與風險管理－以碳保險為核心

The Study on the Application and Risk Management of REDD+ under the Climate Change Response Act: Focus on Carbon Insurance

江浩(Jiang, Hao)

氣候變遷因應法 ； 碳定價 ； REDD+ ； 風險管理 ； 碳保險 ； The Climate Change Response Act ； Carbon Pricing ； REDD+ ； Risk Management ； Carbon Insurance

風險管理學報

22卷1期（2024 / 06 / 01）

28 - 64

繁體中文;英文

為達成2050年淨零排放之減量目標，本次氣候變遷因應法修正已配套完善自願減量專案以及總量管制交易機制，加入碳費制度，形成雙軌並行之碳定價模式。目前台灣之減量額度供給有限，境外減量專案之引進應有助於減量目標之達成，接軌國際碳交易市場。本文以國際自願性碳交易市場主流之REDD+項目為核心，探討在台灣之適用與風險，並以保險機制作為風險管理工具加以應對。

To achieve the 2050 net-zero emission target, Taiwan has implemented amendments to the Climate Change Response Act, establishing a dual-track carbon pricing model that includes credit trading, cap and trade, and a carbon fee system. Given the limited supply of reduction credits domestically, the incorporation of overseas credits is crucial to meeting the reduction target and connecting Taiwan into the global carbon trading market. In this study, we focus on assessing the applicability and risks of the REDD+ program in Taiwan, employing insurance mechanisms as risk management tools to mitigate these risks.