Study on Corporate Voluntary Carbon Disclosure Strategy－Taiwan Semiconductor Manufacturing Company, AU Optronics and Acer Inc.

• Main Authors: Lin Yin-Tzu, 林盈孜
• Other Authors: Liang Ling-Ching
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/15203275126479299410

碩士 === 國立臺北大學 === 合作經濟學系 === 97 === Intergovernmental Panel on Climate Change (IPCC) points out that Greenhouse Gas (GHG) is the main cause for global warming and it mainly comes from industrial development, therefore, people ask enterprises for information about carbon disclosure. This research bases on four motives for Corporate Voluntary Carbon Disclosure published by Solomon and Lewis in 2002. The four motives are market, policy, social and corporate social responsibility. Erlandsson and Tillman (2009) mention that corporate voluntary carbon disclosure is affected by the pressures from corporate feature and external accountability. A complete carbon disclosure project includes three strategic planning processes belonging to different levels which are philosophical, strategic and tactic. Martin’s moral matrix is able to evaluate which characteristics in the fourth quadrant the action plan of strategic planning process of carbon disclosure project is categorized. The characteristics are strategic, structure, choice and compliance. In order to alleviate the harms to the climate from greenhouse gas, international non-profit organizations stage by stage start the plans for decreasing greenhouse gas, including Carbon Disclosure Project (CDP), Supply Chain Leadership Collaboration (SCLC), Greenpeace and Carbon label. They inspire enterprises to voluntarily invent plans for the decrease of greenhouse gas to cater people’s expectations and create competitive advantages. The actions of Corporate Voluntary Carbon Disclosure in Taiwan are led by Information and Communication Technologies industry (ICT), therefore, the data of this research is from Taiwan Semiconductor Manufacturing Company (TSMC), AU Optronics (AUO) and Acer Inc (Acer), top three ICT enterprises in Taiwan. Through the report of surrounding environments and profound interviews, case studies aim at how Carbon Disclosure Project (CDP) puts effects on the disclosure projects of these enterprises, how the incentives of Corporate Voluntary Carbon Disclosure on the quality of carbon disclosure, and how the climate policy on the enterprises. Based on the theory and evidence, it shows that Corporate Voluntary Carbon Disclosure is helpful for competitive advantage and reputation effect with certain moral elements while the climate policy in Taiwan is quite unpredictable. However, most of the leading enterprises’ plans of disclosure actions belong to the “choice” characteristic. That means the leading policy actually works but somehow lacks innovation. In conclusion, the development of a feasible model of Corporate Voluntary Carbon Disclosure exclusively designed for Taiwan is able to bring in civil capitals from Corporate Venture Capital and financial institutions and the supervision and assistance of non-profitable organizations, manifesting the outcome of policy propaganda.