碳價值之揭露與量化20130529Bonnie企業永續發展協會.pptVIP

碳價值之揭露與量化Carbon Accounting Bonnie Liu 2013.05.31 Topics CDP碳揭露 Carbon Accounting 碳會計準則 CDP introduction 「CDP」是一獨立的非營利組織，由534個管理資產總額達64兆美元的投資機構與60個採購組織，由百事可樂集團(Pepsi)、沃瑪特集團(Walmart) 等共同發起，透過邀請各大企業填寫CDP設計的問卷，公開企業溫室氣體排放量，以及處理氣候相關之投資風險和機會的因應策略報告。 管理面 (PDCA) in CDP Case Study - Qisda Case study - LGE 財務面 (碳會計) Carbon accounting 碳會計 How your company’s activities in the carbon area will affect your financial results? Lack of consistency in financial reporting. There is a number of existing standards that provide authoritative guidance on relevant accounting on which companies must draw in forming