以台灣永續發展標竿企業為最佳實踐典範探討外商無晶圓半導體公司之綠色營運模式

Abstract

溫室效應所帶來的氣候變遷已經明顯的改變了人類的生活，為了將地球溫升控制在1.5℃以內，迫使世界各國政府開始從法規面制度面開始積極制定目標與方向，建議行動方針，而隨著宣告2050年全球淨零碳排的目標，許多重要決議也開始影響著全世界，企業所面臨的風險也逐漸升高，因此企業如何永續發展成為當今社會的顯學，而全球企業為因應聯合國制定的永續發展目標SDGs，也積極投入環境保護(Environment)，企業社會責任(Social)，以及公司治理(Governance)，形成一股ESG浪潮。在這股浪潮之下，無論是為了配合國際法規的要求，本國政府政策的實施，抑或是自願減碳轉型，相信許多台灣中小企業即使想要起而行，也可能千頭萬緒而遲遲無法拿出具體行動。台灣因為電子產業蓬勃發展，上中下游產業鏈齊聚且運銷至世界各地，在全球化的影響之下，供應鏈環環相扣，為符合客戶與上游廠商的需求，也為求企業競爭力，許多企業早已意識到符合碳排標準的重要性，也積極評估風險，除了減碳有成，同時也有許多創新思維與作法，這些標竿企業所施行的項目與成效，非常值得深入研究與探討其優勢，進而歸納整理出最佳實踐典範，提供給相同或類似背景的企業作為參考，不但可以縮短企業摸索時程，加速達成減碳目標，更可能協助企業激盪出更多創新減碳模式。本研究希望以半導體業界稱為無晶圓廠(Fabless)之IC 設計公司為例，分析屬性類似的公司、相關製程的供應鏈上下游工廠(如晶圓廠、封測廠)，以及同為外商在台子公司這三類台灣標竿企業，透過研究其永續報告書所揭露的相關資訊，著重於探討這類標竿企業的綠色營運模式，涵蓋氣候風險相關管理、環境相關管理、以及供應鏈管理幾個面向，並研究其綠色製造與低碳轉型的相關作為與成效，給予相同產業與類似背景的案例公司或其他企業，提供未來行動策略的意見與建議。The climate change brought about by the greenhouse effect has significantly altered human life. To keep global warming within 1.5°C, governments worldwide are compelled to actively set targets and directions from regulatory and institutional perspectives, proposing action plans. With the announcement of the goal for global net-zero carbon emissions by 2050, many important decisions have started to impact the entire world. The risks faced by enterprises are also increasing. As a result, how businesses can achieve sustainable development has become a significant topic in today's society. To respond to the United Nations' Sustainable Development Goals (SDGs), companies worldwide are actively investing in Environmental protection, Social responsibility, and Governance, forming a wave of ESG initiatives. Amidst this wave, whether to comply with international regulations, implement national government policies, or voluntarily transition to reduce carbon emissions, many small and medium-sized enterprises in Taiwan, even if willing to take action, might find it overwhelming and struggle to take concrete steps.Due to the booming development of the electronics industry in Taiwan, the upstream and downstream industry chains are gathered and shipped to all parts of the world. Under the influence of globalization, the supply chain is interlinked. To meet the needs of customers and upstream manufacturers and to maintain competitiveness, many companies have long realized the importance of complying with carbon emission standards and are actively assessing risks. In addition to successfully reducing carbon emissions, there are also many innovative ideas and practices. The projects and results implemented by these benchmark enterprises are very worthy of in-depth research and exploration of their advantages. By summarizing and organizing the best practices, similar or related background companies can use them as a reference. This not only shortens the exploration time for businesses and accelerates the achievement of carbon reduction goals but also potentially helps businesses brainstorm more innovative carbon reduction models.This study aims to take a Fabless IC design company in the semiconductor industry as an example to analyze similar companies, upstream and downstream factories in the related manufacturing supply chain (such as wafer fabs and packaging and testing plants), and foreign subsidiaries in Taiwan, which are benchmark enterprises in Taiwan. By examining the relevant information disclosed in their sustainability reports, this study focuses on exploring the green operation models of these benchmark enterprises, covering aspects of climate risk management, environmental management, and supply chain management. Additionally, it investigates their green manufacturing and low-carbon transformation measures and effectiveness, providing case studies and strategic advice for future actions to companies in the same industry or with similar backgrounds.