The United Kingdom Government has mandated ambitious carbon objectives, requiring an 80% reduction in emissions by 2050, and a 20% interim reduction by 2020. Their achievement will require government and large companies to work together, and for each to be assured of the other’s strategic intent. An emergent carbon accounting can provide reassurance if it produces credible information that supports the claims made by each party. This thesis investigates the extent to which carbon reduction narratives are supported or contradicted by actual carbon emissions disclosed in corporate accounting reports. It also investigates whether large corporations have delivered absolute carbon reductions in support of the government’s legally binding objectives. As a result of these and other investigations, the thesis contributes to the carbon accounting literature by critiquing the method of framing emissions employed by the Greenhouse Gas Protocol, the extent to which carbon reduction is supported by meaningful managerial incentives and the means by which analysts might rebalance financial return with carbon risk in portfolio construction. Following a middle ground approach, the research employs a numbers and narratives analysis in which critical alternative narratives are created at national, sectoral and firm levels. The analysis disaggregates macro carbon emissions data, and considers carbon emissions at a corporate meso and micro level. Narratives constituted out of these numbers, together with counter-narratives generated from corporate disclosures, are then evaluated to assess their credibility. The thesis adopts a practical approach, utilising multiple framing devices. In addition to reporting scopes 1, 2 and 3 carbon emissions, it describes a business model framework in which firms are expected to disclose their carbon-material stakeholder relations. Further recommendations are aimed at aligning the interests of corporate managers, investors and financial analysts with government carbon policy in order to modify behaviour and reduce emissions trajectories towards a lower carbon future.

Achieving the Scottish Government's carbon reduction targets requires not only the decarbonisation of industry and electricity generation, which is now largely underway, but also significant changes in the actions and decisions of millions of individuals, whose carbon emissions fall outside the areas which Government can control. Transport, much of it undertaken by individuals, accounts for around 20% of Scotland's carbon emissions. Policy aimed at changing individual travel behaviours will therefore become increasingly important. Commonly applied behaviour change strategies based on rational actor theory face conceptual problems and cannot overcome the lack of agency experienced by individuals buffeted by a range of influences in a complex world. Practice theory relocates the site of analysis from the individual to the social and helps to overcome these problems, but it is not clear how to deliberately change practices to achieve the carbon reductions required. Understanding practices as emergent properties of complex social systems suggests that working to alter the complex social system may lead to different emergent properties, i.e. more sustainable practices. My research explored this approach by conducting an experiment in Aberdeen that sought to influence the complex social system within which audiences travel to a large theatre in the city. Emergent properties of the system encouraged travel by private car: problems of (in)convenience and insecurity were shaping individuals' travel practices. Collaboration between actors powerful enough to affect the system - a transport provider, a local authority and the theatre itself - was needed to influence it sufficiently to bring about a change in the main travel mode from private cars to public transport. Analysis of this case identifies the need to acknowledge the relevance of complexity theory when developing carbon reduction policy. Perverse incentives encouraging public organisations to focus on their own 'direct' carbon emissions need to be replaced with a duty to collaborate with others to reduce society's overall carbon emissions. Those making policy and those implementing it will therefore need to understand and apply complexity theory, and will need highly developed skills in managing long-term collaborative projects rather than 'delivering' one-off changes. These attributes may be found in practitioners from diverse and less obvious fields, including the cultural sector.

企業為了符合環保法規並提升環境績效而投入大量資金在設備及流程改善上，為了瞭解這些投資對企業帶來的減碳績效及營運績效之效果，本研究以美國企業為研究對象，利用內容分析法及多元迴歸分析法，探討企業減碳投資與其減碳績效、營運績效之關聯性。 實證結果顯示企業推動減碳投資與其減碳績效，環境敏感產業投資金額與其減碳量呈現顯著的倒U型之非線性關係，亦即投資金額越多其減碳績效越好，但投資到一定金額減碳績效則會降低。不論環境敏感性或非敏感性產業流動性強，規模大的企業經營績效較佳，但是投資程度與經營績效無顯著關聯，另外本研究首創將減碳的數量依國際平均碳交易價格轉換成企業之機會成本（視為企業收入或成本降低），發現減碳投資與經營績效仍無顯著關聯，而非環境敏感性企業如果公司對氣候變遷有相關激勵政策，經營績效較高，而環境敏感性企業如果公司，經營績效反而較低。因此本研究認為美國制訂之相關法案，在減碳績效上雖尚屬有效，但仍未使企業可因減碳投資創造出營運績效。 / Corporations invest a great deal of money in equipment and process improvement in order to comply with environmental regulations and enhance environmental performance. To understand the effects on the performance of carbon reduction and operating performance by these investments, this paper examines and compares the relationship between the corporation investment in carbon reduction and performance of carbon reduction, and also operating performance in the U.S., using the content analysis method and the multiple regression analysis method. The empirical results are summarized as follows. Investments in carbon reduction and performance of carbon reduction in corporations in the environmental sensitivity industry have a significant nonlinear relationship, in the form of an inverted-U shape relationship. The more dollars invested, the better the performance of carbon reduction. However, the performance of carbon reduction will reduce when invested to a certain amount. No matter environmental sensitivity industry or non-environmental sensitivity industry with a strong current ratio and large size business has a better operating performance, and the degree of emission reduction investment does not associate with operating performance. The paper applies CO2 market price to emission reduction amount to construct an emission reduction opportunity cost (regarding as business's income or cost reduction), and finds that the emission reduction investment still does not associate with revised operating performance. However, the non-environmental sensitivity industry with climate change incentive policy has a better revised operating performance than that of environmental sensitivity industry. Therefore , the study concludes that although the USA's climate change related Acts have some positive influence on emission reduction, the Acts do not make the business's emission reduction investment to create some operating performance.

There were three big oil crises in twenty century, and all made international political shakes. The global warming triggered the climate change, the rising of sea horizon and other environmental problems. The advanced countries begin to think about decreasing the dependency of fossil fuels as economic grows. Both the Kyoto Protocol in 1997 and the United Nations Copenhagen Climate Change Conference in 2009 were the evidences that most of the countries in the world are all concerned about climate change and economical environments. Furthermore, the Kyoto Protocol and the United Nations Climate Change Conferences affected the global economic policies, and also generated new ideas of green economy. Because of the impacts from the environmental and economic view, many countries made new green energy policies to develop renewable energy, promote green industry, wake up environment protection ideas, and broadcast the education of save energy saving and carbon reduction. This thesis uses the historical method, content analysis method and comparative method and the public policy theory as the theory basement. Then the thesis introduces the summary of global green energy industry. Taiwan and Singapore are called as Four Asian Little Dragons, but both lack of nature resources and depend on energy importation. The thesis discusses the policies on green industry of the Taiwan and Singapore, and also discusses the outputs of the policies. The final part is the policy comparisons between the two governments.

C4 plants have a biochemical carbon concentrating mechanism (CCM) that increases CO2 concentration around Rubisco in the bundle sheath (BS). Maize CCM has two CO2 delivery pathways to the Bundle Sheath (BS) (respectively via malate, MAL or aspartate, ASP); rates of PGA reduction, carbohydrate synthesis and PEP regeneration vary between BS and Mesophyll (M) cells. For these anatomical and biochemical complexities, C4 plants are highly sensitive to light conditions. Under limiting light, the activity of the CCM generally decreases, causing an increase in leakiness, (Φ), the ratio of CO2 retrodiffusing from the BS relative to C4 carboxylation processes. This increase in Φ had been theoretically associated with a decrease in biochemical operating efficiency (expressed as ATP cost of gross assimilation, ATP / GA) under low light and, because a proportion of canopy photosynthesis is carried out by shaded leaves, to potential productivity losses at field scale. In C4 leaves, because of the concentric anatomy, light reaches M cells before the deeper BS (Evans et al., 2007), and could alter the energetic partitioning balance between BS and M and potentially cause efficiency losses. In this experimental programme I investigated strategies deployed by C4 plants to adjust operating efficiency under different illumination conditions. Firstly, maize plants were grown under high and low light regimes (respectively HL, 600 vs LL, 100 μE m-2 s-1). Short term acclimation of Φ was compared from isotopic discrimination (Δ), gas exchange and photochemistry using an improved modelling approach which does not suffer from elements of circularity. Long term acclimation to low light intensities brought about physiological changes which could potentially increase the operating efficiency under limiting ATP supplies. Secondly, profiles of light penetration across a leaf were used to derive the potential ATP supply for M and BS cells induced by changing light quality. Empirical measurements of net CO2 uptake, ATP production rate and carbon isotope discrimination were made on plants under a low light intensity. The overall conversion efficiency was not affected by light quality. A comprehensive metabolic model highlighted the importance of both CO2 delivery pathways in maize. Further, metabolic plasticity allowed the balancing of ATP and NADPH requirements between BS and M. Finally, I tested the hypothesis that plants can modify their physiology so as to reach a status of higher operating efficiency when exposed to high light and then to low light, so as to mimic the transition which leaves undergo when shaded by newly emerging leaves in a crop canopy. Plants were grown under high light and low light for three weeks, then, HL plants were transferred to low light for a further three weeks. Re-acclimation was very effective in reducing ATP cost of net assimilation under low light intensities. In addition, the hyperbolic leakiness increase observed under low light intensities was not associated to operating efficiency loss. Overall, in the three experimental Chapters I showed compelling theoretical and empirical evidence proving the hypothesis that C4 plants deal with low light conditions and with different light qualities without losing operating efficiency.

This report analyzes the current greenhouse gas emissions inventory for The University of Texas at Austin (UT-Austin), reviews the carbon reduction strategies being implemented at UT-Austin and other peer institutions, and offers recommendations for strategies that could reduce greenhouse gas emissions at UT-Austin in the future. / text

近年來，全球氣候暖化問題嚴重，造成地球環境的變遷，加上能源安全威脅與經濟、環境永續發展的考量，世界各國對於節能減碳的議題日漸重視。車輛電動化即在減少溫室氣體排放、改善生活環境、加強能源安全及掌握產業發展轉型契機等因素驅動下，成為全球車輛發展的重要趨勢，全球電動車產業結構與產業網絡正在逐漸成形中。 本研究係針對全球主要國家政府在面對電動車這個新興產業發展時，所採取的政策進行分析與探討，並且以日本、美國、中國、德國政府政策為探討目標，從文獻回顧及專業機構報告中整理分析各國政府的產業政策，試圖探討政府的角色與定位，進一步描繪出台灣政府應該扮演的角色，並且提出建議，作為政府於制定產業政策時之參考，期能對電動車產業做出貢獻，讓台灣電動車產業在此波革命浪潮中，創造出更高的價值及競爭力。 本研究發現，電動車新興產業在發展過程中充滿許多經濟面、市場面、環境面以及技術面的發展限制，本研究在羅列出的十六項發展限制中，有高達十一項限制與政府的政策息息相關。汽車百年產業革命成功與否，業界對於政府是否能創造具有競爭優勢的發展環境要求殷切，於是在電池研發技術未臻成熟、產業各項標準尚未建立之際，各國政府紛紛伸出<看得見的那隻手>，從產業研究發展獎勵、消費市場購車、用車以及充電基礎建設普及的促成與補助，配合業者在關鍵技術發展的努力、商業模式的發展、產業群聚的形成、充電基礎建設的普及、維修體系的建置、社會大眾對於環境品質的需求、用車習慣的改變、電動車節能形象的認同……等種種助力，形成產業能量面的推升力量以及市場需求的拉力，形塑出電動車未來發展的良性循環，試圖在此領域內創造出比較優勢，促使這一波新的汽車產業革命形成。 　　值此關鍵時期，台灣政府如何提供本國產業一臂之力，期於未來世界汽車產業佔有一席之地？這是許多業者關心的議題。目前，各國政府紛紛制訂獎勵政策協助業者以及消費者對於電動車發展與使用的認同；尤其德國政府作法積極，從保持人民生活品質、解決石油倚賴問題、強化經濟傳統命脈的汽車工業，從環境結構、基礎設施到社會大眾的消費習慣宣導著手，具體規劃國家新經濟遠景，將德國塑造成世界電動車大國，這是非常值得台灣政府參考的典範。 本研究建議，電動車產業處發展初階段，眾家車廠以及各國政府皆在摸索前行中，台灣政府應參考各國政府政策後，了解台灣產業的優勢與機會，從基礎設施到新能源政策、基本軟硬體投資環境的建置著手，協助業者發展創造出友善的投資環境並且積極發展國內電動車運行，累積出屬於台灣自己的<台灣EV經驗>，協助業者強化電動車相關技術，除藉由電動車的普及來降低國內對於石油的依賴外，倘若能成功推行電動車成為國際典範，讓世界看到台灣先進的科技與環保觀念，提升國際形象，在時機成熟時，提供關鍵零件技術，利用中國的潛在市場，參與國際標準制定，創造出台灣電動車產業的發展空間。 / The worsening problem of global warming in recent years has led to the environmental changes on Earth. This fact, along with the emerging threats to energy security and the call for sustainable economic and environmental development, has drawn increasing worldwide attention on the issues of energy saving and carbon reduction. As a result, the EV (Electric Vehicle) industry is gaining increasing importance in the global automobile market, driven by various motives including reducing greenhouse gas emissions, improving living environment, safeguarding energy security and seizing the opportunities of industrial transformation. The industrial structure and network of the global EV market is gradually taking shape. The purpose of this research is to explore and analyze the policies adopted by the governments of the world’s leading countries on the emerging EV industry, focusing on Japan, the USA, China and Germany. By reviewing historical documents and professional reports, the author has probed the industrial policies of these countries, endeavoring to identify the roles of the governments in this process and, furthermore, to depict the roles and positions of the government of Taiwan. The author has also provided recommendations to the government for developing industrial policies, with the hope that the research results will contribute to the growth of the EV industry in Taiwan and the creation of higher value and competitive advantages in this revolutionary process. It is discovered in this research that a great deal of development restrictions are involved in the growing process of the emerging EV industry, respectively in the economic, market, environmental and technological fields. Among the sixteen development restrictions outlined in this research, there are as many as eleven items which are closely bound up with government policies. The success of this unprecedented industrial revolution, therefore, relies on whether the government can create a development environment with sufficient competitive advantages, which is anxiously longed for by the EV industry. Given the facts that the R&D technologies for the battery industry are not fully mature and various industrial benchmarks are yet to be established, the “visible hands” are offered by governments, one after another, to support the industry. These government initiatives include: providing incentives for industrial R&D, stimulating the consumer market, as well as facilitating and subsidizing the EV car use and recharging infrastructure. Other supportive policies include assisting the EV industry in developing key technologies, building up business models, shaping industrial clusters, expanding recharging infrastructure, establishing the maintenance/repair systems, accommodating to the public demand on environmental quality and the changes in car-using habits, promoting the identification with the energy-saving image of EV’s, etc. All these measures have turned into a pushing force that gives momentum to the industry, as well as a pulling force that booms the market. They contribute to forming a virtuous development cycle for the EV industry in future; help to create comparative advantages in this specific field; and make impossible this new wave of industrial revolution for automobiles. At this critical stage, how would the Taiwan government lend a helping hand so that the local EV industry could gain a stake in the international automobile market in future? This is an issue widely concerned by the industry. Now, many countries are offering incentive policies to help with the development of the industry and build up consumer identification with the electric cars. The German government, particularly, has taken aggressive actions. Apart from the efforts in maintaining/improving the life quality of its people, the government also endeavors to reduce the dependency on imported oil and strengthen the competitiveness of its automobile industry, which is vital to the economic growth of the country. To realize the new economic vision of the country, the German government has developed specific plans, covering various initiatives including environmental structure, infrastructure construction and consumer education, etc. The purpose is to make Germany a leading country for the EV industry. These we believe are the “best practices” to be considered by the Taiwan government. The EV industry is yet at its preliminary stage of development. Governments, as well as EV manufacturers around the world, are all endeavoring to find the right path ahead. It is recommended, therefore, that the government of Taiwan should firstly study the policies of other countries and understand the strengths and weakness of local industries. The initial efforts should be focused on constructing infrastructures, setting up new energy policies and installing the fundamental software/hardware for a friendly investment environment, so as to support the growth of the industry. The government should, in the meantime, actively promote the electric vehicles in the domestic market, build up the unique “EV Experience of Taiwan” to help improving the relevant EV technology for the local industry. Apart from reducing the country’s dependency on imported oil, the successful popularization of EV in Taiwan will also become one of the best practices in the world and contribute to the elevation of Taiwan’s international image, having showcased its advanced technologies and strong environmental awareness. With increasing sophistication, Taiwan’s EV industry also has the capabilities to provide critical spare parts technologies and to play a role, through the potential China market, in the international standard-setting process, thereby creating further expanding possibilities for the industry.

台灣工業區因應工業發展之需要已經歷經近三十年之發展，隨著大環境及產業結構的改變，加上工業區因為年代久遠，區內設備老舊失修且區內管理服務中心無法滿足廠商需求，使區內廠商外移嚴重，產生工業區土地閒置問題，於是工業區再造議題應聲而起。觀察台灣島內對於工業區再造之措施，都僅於區內環境及設備之改善，土地閒置問題仍然嚴重。 另一方面，因為地球氣候暖化問題嚴重，國際間對於二氧化碳排放量的管制隨著京都議定書的訂定產生標準及制裁行動；而油價持續上漲，如何節省能源也成為各國熱烈討論的 話題。台灣本島人口僅占全球0.4%，但二氧化碳排放量比例確高達0.96%；能源資源有限，然台灣能源皆需仰賴進口，身為地球之一份子，如何節能減碳亦成為台灣責無旁貸的目標。 在討論二氧化碳減量的方式中，增加植樹造林面積是被認為成本最低且對國家整體經濟之衝擊面影響最小，同時京都議定書對於造林減碳的方式亦予以肯定。 是否可以全面植樹來再造工業區成為本文之重點，藉由工業區以全面植樹再造之利弊分析來提供另一思維，既可解決工業區再造問題又能達到節能減碳的目標。 本文選定林口工二工業區作為個案，以其全面植樹之淨現值等資本預算方析及SWOT分析來說明其可行性，希望作為台灣工業區再造之參考。 / The industrial districts in Taiwan are facing the problem of land unused due to the movement of factories inside the district and the reason is that the old environmental facilities and the service of district center being unable to meet the request of factories with the change of external environment and industrial structure. How to regenerate these industrial districts becomes a critical issue. Using the measures which only focus on the improvement of environment and facilities can not solve the problem. On the other hand, to control and punish the heavy CO2 emission has been taken globally with the implement of Kyoto Protocol in order to ease the problem of climate warming on the earth. With the rapid rise of oil price, how to save the energy also becomes the hot issue. Taiwan island is with 0.4% of global population, compared with the high percent of 0.96% on the CO2 emission and the energy is imported mostly, as the member of the earth village, to save the energy and decrease the CO2 emission becomes the inevitable responsibility and important objective. Analyzing the possibility to plant the tree comprehensively to regenerate the old industrial district is the key point of this study, hoping to provide another kind of thinking on this issue, Moreover, to meet the goal of saving energy and decreasing CO2 emission. Based on the case study of Linko industrial district，the measure of NPV the kind of capital budget analysis and SWOT analysis are used as the reference to regenerate the old industrial district in Taiwan.