發展貨櫃船公司因應碳稅之策略

Abstract

有鑑於全球暖化，氣候變遷所造成的影響日益嚴重，歐盟和國際海事組織海洋環境保護委員會均致力於降低全球的溫室氣體排放，藉以減緩全球暖化與氣候變遷所引發之災情衝擊。 歐盟繼2012年對航空業徵收碳稅之後，亦將對海運業徵收碳稅。本研究即是以個案貨櫃航運公司為例，針對歐盟將對海運業徵收碳稅之威脅，研擬公司之因應策略，以期達成降低船舶之二氧化碳排放量，符合歐盟之規定；同時節省燃油成本，提升經營效益，以達成企業永續經營之目的。 本研究之方法係採用PEST和SWOT分析，首先針對歐盟擬對海運業徵收碳稅之議題分析外部環境之機會與威脅，然後分析貨櫃航運公司之內部優勢與劣勢，再將外部環境與公司內部條件一一交叉配對而研擬出最適之因應策略。 最後根據因應策略執行之預期成果評估而導出本研究之結論，以及對學術界和實務界之影響，並提供後續研究之建議。

關鍵詞：海運業、貨櫃航運、溫室氣體、碳稅、碳排放、SWOT。

The purpose of this research is to develop container shipping line’s strategy toward carbon tax. In view of global warming, climate change is getting worse. European Union and IMO Marine Environment Protection Committee are engaged to reduce GHG emission in order to release the impact of global climate change. After levying carbon tax to air lines from 2012, European Union is also planning to levy carbon tax to shipping lines. This research is taking a container shipping line for example, in view of EU will levy carbon tax, the shipping line is studying the counter measures to reduce GHG emission to match EU regulation, also to save bunker cost and improve business performance in order to achieve the goal of permanent business development. The research method of this thesis is using PEST and SWOT to analyze external opportunities and threats and company internal strengths and weakness, and then cross matching all of the conditions one by one in order to generate the proper strategies toward carbon tax. Finally, according to evaluation of estimated result on implementing the subject strategies, there are some conclusions reached. I also found the influence to theory and practical shipping industry by the conclusion of this research. I also provided some suggestions for the future research to this issue.

Keyword: Shipping Industry, Container Shipping Line, Green House Gas, Carbon Tax, Carbon Emission, SWOT.