作者:

Tseng YC ; 吳俊彥 ; 羅時芳


公開日期:

2024/08


類型:

學術研討會論文


摘要:


In response to the climate change crisis, the Paris Agreement mandates countries to submit Nationally Determined Contributions (NDCs), committing to greenhouse gas reduction targets and timelines. It also discusses the influence of carbon pricing mechanisms on global and regional market mechanisms to promote low-carbon transition. In recent years, many companies have implemented Internal Carbon Pricing (ICP) to identify climate risks and opportunities, and even to autonomously expand low-carbon investments and innovation. Several studies found a significant correlation between ICP and corporate revenue, and studies also provided practical recommendations through case studies. However, the design of ICP must consider various factors, and companies may adopt different ICP types and ICP scopes based on their GHG emissions, decarbonization targets, and institutional cultures, determining price levels as signals for decarbonization.