第五章 結論與建議
第二節 研究限制與建議
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因此建議未來碳揭露計畫之問卷應朝揭露格式一致發展，並可採用第三方認 證系統，使各企業所盤查之溫室氣體減量之計算標準相同，進而提供可比較性的透 明資訊。在政府方面，應強制企業揭露資本支出的細節以及溫室氣體減碳之績效，
讓投資人知道該企業對於環境保護所盡之心力，進而提高對企業之評價，更可以此 鼓勵企業繼續朝向愛護地球生態環境、永續經營之方向邁進。
雖然美國未簽署《京都議定書》且聯邦層級對於氣候變遷政策也較為消極，
但美國許多州與鄰近其他州進行合作，區域倡議涵蓋更廣大的地理區域，能夠控管 更多量的溫室氣體排放，且使規範更具統一性及預測性以有利企業遵循。不在《京 都議定書》規範國家內的台灣，在《京都議定書》生效之後，政府開始著手溫室氣 體減量法草案，法案重點包含對溫室氣體總量管制、企業碳揭露義務以及實施碳交 易制度等，但從2006年提交立法院至今仍未通過，除了期望台灣能盡早通過溫室氣 體減量法草案，建立一套完善的減量方式，提供企業更多的租稅誘因及管制措施之 外，台灣企業亦可效法美國企業，主動發起碳交易平台，並進行減碳投資與環境治 理，促使企業及早學習減量經驗，亦能提升企業環保形象及企業競爭力。
全球氣候變遷可能造成企業營運及法規的風險增加，環境投資造成成本上 升，但企業若能順應相關溫室氣體排放管制機制，將氣候變遷納入企業的營運策略 之中，不但能及早因應氣候變遷之風險，更能提升企業形象，在此一藍海之中發掘 綠金，在氣候變化之中發現新契機。
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