隨著消費者開始意識到自身的購買行為對於環境的影響，環境友善的產品也越來越受歡迎．碳足跡標籤，也就是在標籤上註明一件產品的生命週期所產生的所有碳排放，而其過程就包括了從原料取得到最後被丟棄的整個產品生命週期．產品碳足跡標籤讓消費者了解產品的環境友善程度，也幫助消費者做對環境友善的購買決策．碳足跡標籤也讓消費者成為帶動更永續的未來的主要推力，並激勵企業製造碳足跡較低的產品來維持競爭力． 碳足跡標籤已在全球成為一個越來越普遍的行為，而台灣也正開始推動碳足跡標籤方案．此論文深入研究已發展國家包括英國，美國，法國，日本以及跨國公司包括Walkers，Walmart和Casion Group如何導入碳足跡標籤方案． 接下來將探討台灣以及台灣企業是如何將碳足跡標籤導入到公司以及過程中所碰到的問題與機會． 在台灣企業的部分，宏碁以及泰山為研究對象，由於這兩家企業都是在碳足跡標籤方案的先驅者，並且為不同的產業背景，因此挑選了這兩家深入研究，並探討不同產業導入碳標籤方案的作法． / As consumers become conscious of the impacts of their purchase decision on the environment, environmental friendly products become increasingly popular. By indicating the amount of carbon dioxide produced and emitted throughout a product’s life cycle, from material acquisition to manufacturing to consumption, carbon footprint label give consumers the information to make earth-friendly purchase decisions. Carbon footprint label also makes consumers the driver of a more sustainable future by incentivizing businesses to make lower GHG-content products to increase the competitiveness of products. Carbon footprint label is becoming a popular practice around the world. Taiwan is also learning and doing carbon footprint labelling. This dissertation investigates how carbon footprint labelling is done in advanced countries including the United Kingdom, the United States, France, and Japan and multinational companies including Walkers, Walmart and Casino Group. Then it investigates how carbon footprint labelling is done in Taiwan and how Taiwan businesses approach carbon footprint labelling. Two companies of different industry were interviewed to gain an in-depth understanding of how and why Taiwan businesses implement carbon footprint labelling. From the interviews, insights of the motivation, project planning, execution and questions encountered during the implementation of carbon footprint labelling were revealed. The dissertation then concludes by discussing the limitations that happened during the research and the suggestions for the development of Taiwan’s carbon footprint label.