建置ESG能源與碳排放環境績效指標與評量系統之研究

Meng-Yun Kuo; Yun-Hsiang Chen; Yi-Ting Jian; Chuan-San Wang; Pui-Kwan Andy Hong; Cheng-Fang Lin

doi:10.6652/JoCICHE.202305_35(3).0004

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P277 - 286

工程学 > 土木与建筑工程
工程学 > 水利工程
工程学 > 市政与环境工程

DOI： 10.6652/JoCICHE

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建置ESG能源与碳排放环境绩效指标与评量系统之研究

ESTABLISHMENT OF ESG ENERGY/CARBON INDICATORS AND PERFORMANCE EVALUATION SYSTEM

郭孟芸(Meng-Yun Kuo) ；陈昀翔(Yun-Hsiang Chen) ；简亦廷(Yi-Ting Jian) ；王全三(Chuan-San Wang) ；康佩群(Pui-Kwan Andy Hong) ；林正芳(Cheng-Fang Lin)

中国土木水利工程学刊； 35 卷 3 期 (2023 / 05 / 01) ， P277 - 286

繁体中文;英文 DOI： 10.6652/JoCICHE.202305_35(3).0004

ESG ；环境绩效指标；能源与碳排放；永续绩效评量； ESG ； environmental performance indicators ； energy and carbon emissions ； sustainability performance evaluation

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摘要 │ 参考文献 (47) │ 国际计量

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Environmental, social, and governance (ESG) perspectives are widely mandated in sustainable development for all industrial sectors. The world's sustainable development can be greatly promoted through corporate activities and investments in ESG projects. However, the lack of completeness, consistency, and transparency of ESG performance measures makes it difficult to compare environmental performance among corporates in the same sector. In this study, we establishe a three-level environmental performance indicators and evaluation system, focusing on energy and carbon emissions which are the main causes of climate change. In this study, we first examine environmental performance indicators used in domestic and international literature, and analyzed those related to energy and carbon emissions that are applicable at the corporate level. We then establish a list of energy and carbon emission indicators concerning energy consumption, conservation, and carbon emission issues which are detrimental to the global and local environmental quality. The Analytic Hierarchy Process (AHP) has been adapted to highlight the weights of each indicator to complete the energy and carbon emission environmental performance indicators. Finally, we have proposed an evaluation protocol of each indicator to assess the corporates' energy and carbon emission environmental performance. The first hierarchy of the environmental pillar is Energy and Carbon (Theme). The second hierarchy consists of four issues: "EC1 on Energy Use", "EC2 on Energy Sources and Energy Storage", "EC3 on Carbon Dioxide Emission", and "EC4 on Energy Management and Carbon Reduction Plan", covering both quantitative environmental performance and qualitative environmental management performance topics. The third hierarchy of indicators is developed from the second hierarchy of issues, totaling 22 indicators which include the total volume and intensity of the current year, as well as progress over the past 5 years. Results of the AHP analysis reveal energy management and carbon reduction plans carrying the highest weight of 41.3%, followed by energy sources and energy storage of 24.8%, and carbon dioxide emissions of 23.4%, energy use accounting for only 10.5% among the second-tier issues under the theme of energy and carbon emissions. Of the 22 indicators in the third hierarchy, the top 3 indicators are CO2 reduction plan with a weight of 13.1%, renewable energy use plan of 9.9%, and internal carbon pricing plan of 8.7%. The results reveal that empirical data of enterprises can be included for actual scoring and relevant issues and indicators can be evaluated according to the priority needs of energy use reduction and carbon emission management.

参考文献 ( 47 ) 〈TOP〉

(2021).ESG ratings: Status and key issues ahead.ESMA Report on Trends, Risks and Vulnerabilities,1,105-115.
Abhayawansa, S.,Tyagi, S.(2021).Sustainable investing: The black box of environmental, social, and governance (ESG) ratings.The Journal of Wealth Management,24(1),49-54.
Acquaye, A.,Feng, K.,Oppon, E.,Salhi, S.,Ibn-Mohammed, T.,Genovese, A.,Hubacek, K.(2017).Measuring the environmental sustainability performance of global supply chains: A multi-regional input-output analysis for carbon, sulphuroxide and water footprints.Journal of Environmental Management,187,571-585.
Adams, C. A.(2017).,Published by the IIRC and ICAS.
Allen, K., “Lies, damned lies and ESG rating methodologies,” Financial Times (2018).

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