Publications-學位論文
Article View/Open
Publication Export
-
Google ScholarTM
NCCU Library
Citation Infomation
Related Publications in TAIR
題名 減碳還是漂綠?以迪士尼為例
Earning Carbon Credits for Greenwashing? A case Study on Disney作者 何適祖
Roques, Derzou Raymond Andre貢獻者 湯京平
Tang, Ching-Ping
何適祖
Derzou Raymond Andre Roques關鍵詞 漂綠
碳權
排放交易系統(ETS)
氣候變遷
Greenwashing
Carbon Credits
Emissions Trading System(ETS)
Climate Change日期 2023 上傳時間 1-Dec-2023 14:03:54 (UTC+8) 摘要 在全球氣候變化日趨嚴峻下，該如何有效減緩氣候變遷？每個細節都很重要。漂綠案件的數量日漸增加，碳抵換機制可以是用來漂綠的不當行為之一。本研究的目的是比較歐盟排放交易系統與自願性碳交易市場，對兩種體系進行比較，研究將以華特迪士尼為研究案例進行說明，該公司被指控透過在自願性碳交易市場上使用毫無價值的碳權進行漂綠，無價值的碳權，一方面讓迪士尼公司能夠照常營運，而無需大幅削減排放量，另一方面，本應透過碳抵換機制消除的排放卻沒有被消除，這對環境造成了雙重傷害。這兩個系統之間的比較有助於加強碳交易市場，利用兩個體系現有的法律規定來更好地監管公司，總體目標是阻止對社會、消費者和環境都有害的「漂綠」行為。事實上，隨著政策試圖跟上全球暖化對我們社會造成傷害的速度，似乎也給心懷惡意的公司許多機會，他們只想順應潮流並快速賺取利潤，而不對永續發展做出任何承諾。
In a global struggle against climate change and with the increasing emergency for solutions we are facing, every detail counts. The number of greenwashing cases is growing by the day and voluntary carbon credits are one of the ways greenwashers are using to commit their misdeeds. The aim of this study is to draw a comparison between two carbon credits systems, using the European Union one that is enforced and the voluntary carbon market that is spontaneous. The study will be illustrated with the Walt Disney case study that was accused of greenwashing by using worthless carbon credits on the voluntary market. Worthless carbon credits, on one hand, allow Disney to run the company as usual without drastically cutting their emission and on the other hand, emissions that should have been eliminated by carbon offset projects were not, which results in a double harm for the environment. A comparison between these two systems may help reinforcing the carbon markets, taking advantage of the legal framework existing in both markets to better supervise the companies. The overall aim would be to hinder the possibilities of greenwashing which is both harmful to the society, the consumers and the environment. Indeed, as policies are trying to catch up with the speed of changes global warming is causing to our society, many opportunities appear to badly intentioned companies that only want to surf on the trend and generate quick profits without any commitment towards sustainability.參考文獻 [1] D. Pimentel, X. Huang, A. Codova, and M. Pimentel, “Impact of a Growing Population on Natural Resources: The Challenge for Environmental Management,” Frontiers: The Interdisciplinary Journal of Study Abroad, vol. 3, no. 1, pp. 105–131, Nov. 1997, doi: 10.36366/frontiers.v3i1.48. [2] R. S. Lindzen, “Some Coolness Concerning Global Warming,” Bulletin of the American Meteorological Society, vol. 71, no. 3, pp. 288–299, Mar. 1990, doi: 10.1175/1520-0477(1990)071. [3] J. T. Houghton and J. T. Houghton, Global Warming: The Complete Briefing. Cambridge University Press, 1997. [4] J. C. Mitchell, “The ‘Greenhouse’ effect and climate change,” Reviews of Geophysics, vol. 27, no. 1, p. 115, Feb. 1989, doi: 10.1029/rg027i001p00115. [5] R. H. Coase, “The Problem of Social Cost,” The Journal of Law and Economics, vol. 3, pp. 1–44, Oct. 1960, doi: 10.1086/466560. [6] J. H. Dales, “Land, Water, and Ownership,” Canadian Journal of Economics, vol. 1, no. 4, p. 791, Nov. 1968, doi: 10.2307/133706. [7] W. D. Montgomery, “Markets in licenses and efficient pollution control programs,” Journal of Economic Theory, vol. 5, no. 3, pp. 395–418, Dec. 1972, doi: 10.1016/0022- 0531(72)90049-x. [8] L. Lohmann, “Neoliberalism and the Calculable World: the Rise of Carbon Trading,” Rise and Fall of Neoliberalism, 2010, doi: 10.5040/9781350223486.ch-004. [9] International Carbon Action Partnership, “Emissions Trading Worldwide: 2022 ICAP Status Report,”, Mar. 29, 2022. https://icapcarbonaction.com/en/publications/emissions-trading-worldwide-2022-icap- status-report [10] D. Tan, Bilal, S. S. Gao, and B. Komal, “Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies,” Sustainability, vol. 12, no. 5, p. 1788, Feb. 2020, doi: 10.3390/su12051788. [11] European Parliament, “European Parliament : EU to ban greenwashing and improve consumer information on product durability | News | European Parliament.” https://www.europarl.europa.eu/news/en/press-room/20230918IPR05412/eu-to-ban- greenwashing-and-improve-consumer-information-on-product-durability [12] W. S. Laufer, “Social accountability and corporate greenwashing,” Journal of Business Ethics, vol. 43, no. 3, pp. 253–261, Mar. 2003, doi: 10.1023/a:1022962719299. [13] J. K. Pearson, “Turning Point. Are We Doing the Right Thing? Leadership and Prioritisation for Public Benefit,” The Journal of Corporate Citizenship, vol. 2010, no. 37, pp. 37–40, Mar. 2010, doi: 10.9774/gleaf.4700.2010.sp.00006. [14] P. Seele and L. Gatti, “Greenwashing Revisited: In Search of a Typology and Accusation- Based Definition Incorporating Legitimacy Strategies,” Business Strategy and the Environment, vol. 26, no. 2, pp. 239–252, Nov. 2015, doi: 10.1002/bse.1912. [15] C. Marquis, M. W. Toffel, and Y. Bird, “The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?,” Social Science Research Network, Jan. 2011, doi: 10.2139/ssrn.1836472. [16] Greenpeace, “Greenwash: what it is and how not to fall for it,” Greenpeace UK, Jun. 2022, [Online]. Available: https://www.greenpeace.org.uk/news/what-is- greenwashing#:~:text=What%20is%20greenwashing%3F,meaningfully%20reducing%2 0its%20environmental%20impact. Retrieved 2023.10.04 [17] N. Kangun, L. Carlson, and S. J. Grove, “Environmental Advertising Claims: A Preliminary Investigation,” Journal of Public Policy & Marketing, vol. 10, no. 2, pp. 47– 58, Sep. 1991, doi: 10.1177/074391569101000203. [18] S. V. De Freitas Netto, M. Sobral, A. C. F. Ribeiro, and G. R. Da Luz Soares, “Concepts and forms of greenwashing: a systematic review,” Environmental Sciences Europe, vol. 32, no. 1, Dec. 2020, doi: 10.1186/s12302-020-0300-3. [19] Z. Yang, T. H. O. Nguyen, H. Nguyen, T. H. O. Nguyen, and T. T. Cao, “Greenwashing behaviors: causes, taxonomy and consequences based on a systematic literature review,” Journal of Business Economics and Management, vol. 21, no. 5, pp. 1486–1507, Sep. 2020, doi: 10.3846/jbem.2020.13225. [20] Monbiot, “Sell Indulgence,” Retrieved 2023.10.15 https://www.monbiot.com/ [21] S. L. Cruz, S. R. Paulino, and D. Paiva, “Verification of outcomes from carbon market under the clean development mechanism (CDM) projects in landfills,” Journal of Cleaner Production, vol. 142, pp. 145–156, Jan. 2017, doi: 10.1016/j.jclepro.2016.04.022. [22] B. Elgin, “JPMorgan, Disney, Blackrock Buy Nature Conservancy’s Useless Carbon Offsets,” Bloomberg.com, Dec. 09, 2020. [Online]. Retrieved 2023.10.15 Available: https://www.bloomberg.com/features/2020-nature-conservancy-carbon-offsets- trees/#xj4y7vzkg [23] McKinsey & Company, “A blueprint for scaling voluntary carbon markets to meet the climate challenge,” Jan. 29, 2021. [Online]. Retrieved 2023.10.15 Available : https://www.mckinsey.com/capabilities/sustainability/our-insights/a-blueprint-for- scaling-voluntary-carbon-markets-to-meet-the-climate-challenge#/ [24] K. Walker and F. Wan, “The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications,” Journal of Business Ethics, vol. 109, no. 2, pp. 227–242, Aug. 2012, doi: 10.1007/s10551-011-1122-4. [25] M. A. Delmas and V. Burbano, “The Drivers of Greenwashing,” California Management Review, vol. 54, no. 1, pp. 64–87, Oct. 2011, doi: 10.1525/cmr.2011.54.1.64. [26] E. L. M. Yu, B. Van Luu, and C. Z. Chen, “Greenwashing in environmental, social and governance disclosures,” Research in International Business and Finance, vol. 52, p. 101192, Apr. 2020, doi: 10.1016/j.ribaf.2020.101192. [27] H. Wang, B. Ma, and R. Bai, “The spillover effect of greenwashing behaviours: an experimental approach,” Marketing Intelligence & Planning, vol. 38, no. 3, pp. 283–295, Nov. 2019, doi: 10.1108/mip-01-2019-0006. [28] T. H. O. Nguyen, Z. Yang, N. T. Nguyen, L. W. Johnson, and T. V. Cao, “Greenwash and Green Purchase Intention: The Mediating Role of Green Skepticism,” Sustainability, vol. 11, no. 9, p. 2653, May 2019, doi: 10.3390/su11092653. [29] United Nation, “High-Level Expert Group on the Net Zero Emissions Commitments of Non-State Entities,” UN. Retrieved 2023.04.17 https://www.un.org/sites/un2.un.org/files/high- level_expert_group_n7b.pdf [30] D. R. Baker, “" Trillion Green Investment Matches Fossil Fuels for First Time,” Bloomberg.com, Jan. 26, 2023. [Online]. Retrieved 2023.10.15 Available: https://www.bloomberg.com/news/articles/2023-01-26/global-clean-energy-investments- match-fossil-fuel-for-first-time#xj4y7vzkg [31] A. Prakash, “Green marketing, public policy and managerial strategies,” Business Strategy and the Environment, vol. 11, no. 5, pp. 285–297, Jan. 2002, doi: 10.1002/bse.338. [32] S. Dekhili and M. A. Achabou, “Price Fairness in the Case of Green Products: Enterprises’ Policies and Consumers’ Perceptions,” ., vol. 22, no. 8, pp. 547–560, Dec. 2012, doi: 10.1002/bse.1763. [33] G. Palazzo and A. G. Scherer, “Corporate Legitimacy as Deliberation: A Communicative Framework,” Journal of Business Ethics, vol. 66, no. 1, pp. 71–88, May 2006, doi: 10.1007/s10551-006-9044-2. [34] F. Bowen and B. Wittneben, “Carbon accounting,” Accounting, Auditing & Accountability, vol. 24, no. 8, pp. 1022–1036, Oct. 2011, doi: 10.1108/09513571111184742. [35] A. Cook, “Emission rights: From costless activity to market operations,” Accounting Organizations and Society, vol. 34, no. 3–4, pp. 456–468, Apr. 2009, doi: 10.1016/j.aos.2007.12.001. [36] Deloitte, “Accounting and Reporting Considerations for Environmental Credits (October 7, 2022),” Retrieved 2023.10.15 Available: https://dart.deloitte.com/USDART/home/publications/deloitte/accounting- spotlight/environmental-credits [37] A. Allini, B. Giner, and A. Caldarelli, “Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms,” Journal of Cleaner Production, vol. 172, pp. 2195–2205, Jan. 2018, doi: 10.1016/j.jclepro.2017.11.194. [38] T. H. Kim, S. H. Lee, and P. Vourvachis, “Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case,” Journal of Business Ethics, Nov. 2022, doi: 10.1007/s10551-022-05290-z. [39] European Commission, “European Commission Development of EU ETS (2005-2020),” Climate Action. Retrieved 2023.10.15 https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/development- eu-ets-2005-2020_en#phase-3-2013-2020 [40] European Commission, “European Commission Revision for phase 4 (2021-2030),” Climate Action. Retrieved 2023.10.15 https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/revision-phase- 4-2021-2030_en [41] K. Stechemesser and E. Günther, “Carbon accounting: a systematic literature review,” Journal of Cleaner Production, vol. 36, pp. 17–38, Nov. 2012, doi: 10.1016/j.jclepro.2012.02.021. [42] V. Kalesnik, M. Wilkens, and J. Zink, “Green Data or Greenwashing? Do Corporate Carbon Emissions Data Enable Investors to Mitigate Climate Change?,” Social Science Research Network, Nov. 2020, doi: 10.2139/ssrn.3722973. [43] O. Miltenberger, C. Jospe, and J. O. E. Pittman, “The Good Is Never Perfect: Why the Current Flaws of Voluntary Carbon Markets Are Services, Not Barriers to Successful Climate Change Action,” Frontiers in Climate, vol. 3, Oct. 2021, doi: 10.3389/fclim.2021.686516. [44] B. Andrew, “Market failure, government failure and externalities in climate change mitigation: The case for a carbon tax,” Public Administration and Development, vol. 28, no. 5, pp. 393–401, Dec. 2008, doi: 10.1002/pad.517. [45] R. Calel, “Carbon markets: a historical overview,” Wiley Interdisciplinary Reviews: Climate Change, vol. 4, no. 2, pp. 107–119, Mar. 2013, doi: 10.1002/wcc.208. [46] M. Lipton, “theory of the optimising peasant,” Journal of Development Studies, Jan. 1968, [Online]. Retrieved 2023.10.15 Available: https://agris.fao.org/agris- search/search.do?recordID=US201301217502 [47] R. G. Newell, W. A. Pizer, and D. Raimi, “Carbon Markets 15 Years after Kyoto: Lessons Learned, New Challenges,” Journal of Economic Perspectives, vol. 27, no. 1, pp. 123–146, Dec. 2013, doi: 10.1257/jep.27.1.123. [48] J. Knox-Hayes, J. Hayes, and E.-L. Hughes, “Carbon Markets, Values, and Modes of Governance,” Knowledge and Space, pp. 193–224, Jan. 2020, doi: 10.1007/978-3-030- 47150-7_9. [49] L. Gustavsson, T. Karjalainen, G. Marland, I. Savolainen, B. Schlamadinger, and M. J. Apps, “Project-based greenhouse-gas accounting: guiding principles with a focus on baselines and additionality,” Energy Policy, vol. 28, no. 13, pp. 935–946, Nov. 2000, doi: 10.1016/s0301-4215(00)00079-3. [50] A. Michaelowa, L. Hermwille, W. Obergassel, and S. Butzengeiger, “Additionality revisited: guarding the integrity of market mechanisms under the Paris Agreement,” Climate Policy, vol. 19, no. 10, pp. 1211–1224, Jun. 2019, doi: 10.1080/14693062.2019.1628695. [51] P. Smith, “An overview of the permanence of soil organic carbon stocks: influence of direct human-induced, indirect and natural effects,” European Journal of Soil Science, vol. 56, no. 5, pp. 673–680, Oct. 2005, doi: 10.1111/j.1365-2389.2005.00708.x. [52] K. A. Dynarski, D. A. Bossio, and K. M. Scow, “Dynamic Stability of Soil Carbon: Reassessing the ‘Permanence’ of Soil Carbon Sequestration,” Frontiers in Environmental Science, vol. 8, Nov. 2020, doi: 10.3389/fenvs.2020.514701. [53] P. Smith et al., “How to measure, report and verify soil carbon change to realize the potential of soil carbon sequestration for atmospheric greenhouse gas removal,” Global Change Biology, vol. 26, no. 1, pp. 219–241, Jan. 2020, doi: 10.1111/gcb.14815. [54] T. B. Ruseva, J. Hedrick, G. Marland, H. Tovar, C. Sabou, and E. Besombes, “Rethinking standards of permanence for terrestrial and coastal carbon: implications for governance and sustainability,” Current Opinion in Environmental Sustainability, vol. 45, pp. 69–77, Aug. 2020, doi: 10.1016/j.cosust.2020.09.009. [55] K. Benessaiah, “Carbon and livelihoods in Post-Kyoto: Assessing voluntary carbon markets,” Ecological Economics, vol. 77, pp. 1–6, May 2012, doi: 10.1016/j.ecolecon.2012.02.022. [56] C. Streck, “How voluntary carbon markets can drive climate ambition,” Journal of Energy and Natural Resources Law, pp. 1–8, Feb. 2021, doi: 10.1080/02646811.2021.1881275. [57] The Walt Disney Company, “Disney Ranks High on Fortune 2022 List of World Most Admired Companies - The Walt Disney Company,” Mar. 01, 2023. https://thewaltdisneycompany.com/disney-ranks-high-on-fortunes-2022- list-ofworldsmostadmiredompanies#:~:text=The%20Walt%20Disney%20Company%20has,ranked%20media%2 0and%20entertainment%20company [58] “2030 environmental goal white paper,” Dec. 2022. Retrieved 2023.07.17 https://impact.disney.com/app/uploads/2023/06/2030-Environmental-Goals-White- Paper.pdf [59] Impact Disney, “The Walt Disney Company - Climate Change 2022,” 2022. Retrieved 2023.07.20 https://impact.disney.com/app/uploads/2022/12/TWDC-CDP-Climate-Change-2022.pdf [60] Statista, “Fréquentation touristique du parc Disneyland en France 2010-2021,” Statista, Feb. 07, 2023. Retrieved 2023.07.20 https://fr.statista.com/statistiques/490838/parc-disneyland-frequentation-touristique-france/ [61] Ademe, “Bilan GES Ademe.” Retrieved 2023.07.20 https://bilans-ges.ademe.fr/bilans/consultation/93c6e45f-b1cd- 11ed-8fce-005056b7acd1/tableau-declaration (accessed Jul. 18, 2023). [62] A. Sénécat, “L’échec du bilan carbone « obligatoire », symbole du mépris des enjeux climatiques,” Le Monde.fr, Mar. 24, 2023. [Online]. Retrieved 2023.07.20 Available: https://www.lemonde.fr/les-decodeurs/article/2023/03/24/l-echec-du-bilan-carbone- obligatoire-symbole-du-mepris-des-enjeux-climatiques_6166785_4355770.html [63] C. Chardenal, “Disneyland Paris to complete final phase of the largest European solar canopy plant by end of 2023,” DisneylandParis News, May 2023, [Online]. Retrieved 2023.07.21 Available: https://disneylandparis-news.com/en/disneyland-paris-to-complete-final-phase-of-the- largest-european-solar-canopy-plant-by-end-of-2023/ [64] A.-M. Brouwer, M. Van Den Broek, A. J. Seebregts, and A. Faaij, “Impacts of large- scale Intermittent Renewable Energy Sources on electricity systems, and how these can be modeled,” Renewable & Sustainable Energy Reviews, vol. 33, pp. 443–466, May 2014, doi: 10.1016/j.rser.2014.01.076. [65] Impact Disney, “Walt Disney greenhouse gas emission declaration,” 2022. Retrieved 2023.07.21 https://impact.disney.com/app/uploads/2022/06/FY21-APEX-Limited-Verification- Statement.pdf (accessed Jul. 17, 2023). [66] Ecosystem Marketplace, “Disney To Expand Voluntary Carbon Offset Buying - Ecosystem Marketplace,” 2013. Retrieved 2023.07.21 https://www.ecosystemmarketplace.com/articles/disney-to-expand-br-voluntary-carbon- offset-buying/ (accessed Jul. 18, 2023). [67] M. Kim, X. Yin, and G. Lee, “The effect of CSR on corporate image, customer citizenship behaviors, and customers’ long-term relationship orientation,” International Journal of Hospitality Management, vol. 88, p. 102520, Jul. 2020, doi: 10.1016/j.ijhm.2020.102520. [68] DGB Group, “Companies investing in carbon credits through VCM show a greater sustainability commitment,” Retrieved 2023.09.20 DGB Group, May 23, 2023. https://www.green.earth/news/companies-investing-in-carbon-credits-through-vcm-show- a-greater-sustainability-commitment. [69] Verra, “Verified Carbon Standard - verra,” Verra, Jun. 26, 2023. Retrieved 2023.07.21 https://verra.org/programs/verified-carbon-standard/ [70] UNFCC, “UNFCC, What is REDD+.” Retrieved 2023.07.21 https://unfccc.int/topics/land- use/workstreams/redd/what-is-redd [71] T. A. P. West, J. Börner, E. O. Sills, and A. Kontoleon, “Overstated carbon emission reductions from voluntary REDD+ projects in the Brazilian Amazon,” Proceedings of the National Academy of Sciences of the United States of America, vol. 117, no. 39, pp. 24188– 24194, Sep. 2020, doi: 10.1073/pnas.2004334117. [72] A. G. Coutiño, J. P. G. Jones, A. Balmford, R. Carmenta, and D. A. Coomes, “A global evaluation of the effectiveness of voluntary REDD+ projects at reducing deforestation and degradation in the moist tropics,” Conservation Biology, vol. 36, no. 6, Sep. 2022, doi: 10.1111/cobi.13970. [73] P. Greenfield, “‘Nowhere else to go’: forest communities of Alto Mayo, Peru, at centre of offsetting row,” The Guardian, Mar. 20, 2023. [Online]. Retrieved 2023.04.14 Available: https://www.theguardian.com/environment/2023/jan/18/forest-communities-alto-mayo- peru-carbon-offsetting-aoe [74] West, “Action needed to make carbon offsets from tropical forest conservation work for climate change mitigation,” Arxiv, 2023, Retrieved 2023.07.23 [Online]. Available: https://arxiv.org/pdf/2301.03354.pdf [75] World Bank, “World Bank State and Trends of Carbon Pricing 2020”, 2020, doi: 10.1596/978-1-4648-1586-7. [76] Carbon Market Watch, “Carbon Market Watch,” Retrieved 2023.09.23 https://carbonmarketwatch.org, 2022. https://carbonmarketwatch.org/wp-content/uploads/2022/02/Response-to-Verra- consultation-on-permanence.pdf [77] Grewal, Richardson, and Wang, “The Effect of Mandatory Carbon Reporting on Greenwashing,” Unpublished doctoral dissertation, University of Toronto, Toronto. 描述 碩士
國立政治大學
亞太研究英語碩士學位學程(IMAS)
110926012資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110926012 資料類型 thesis dc.contributor.advisor 湯京平 zh_TW dc.contributor.advisor Tang, Ching-Ping en_US dc.contributor.author (Authors) 何適祖 zh_TW dc.contributor.author (Authors) Derzou Raymond Andre Roques en_US dc.creator (作者) 何適祖 zh_TW dc.creator (作者) Roques, Derzou Raymond Andre en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-Dec-2023 14:03:54 (UTC+8) - dc.date.available 1-Dec-2023 14:03:54 (UTC+8) - dc.date.issued (上傳時間) 1-Dec-2023 14:03:54 (UTC+8) - dc.identifier (Other Identifiers) G0110926012 en_US dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/148549 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 亞太研究英語碩士學位學程(IMAS) zh_TW dc.description (描述) 110926012 zh_TW dc.description.abstract (摘要) 在全球氣候變化日趨嚴峻下，該如何有效減緩氣候變遷？每個細節都很重要。漂綠案件的數量日漸增加，碳抵換機制可以是用來漂綠的不當行為之一。本研究的目的是比較歐盟排放交易系統與自願性碳交易市場，對兩種體系進行比較，研究將以華特迪士尼為研究案例進行說明，該公司被指控透過在自願性碳交易市場上使用毫無價值的碳權進行漂綠，無價值的碳權，一方面讓迪士尼公司能夠照常營運，而無需大幅削減排放量，另一方面，本應透過碳抵換機制消除的排放卻沒有被消除，這對環境造成了雙重傷害。這兩個系統之間的比較有助於加強碳交易市場，利用兩個體系現有的法律規定來更好地監管公司，總體目標是阻止對社會、消費者和環境都有害的「漂綠」行為。事實上，隨著政策試圖跟上全球暖化對我們社會造成傷害的速度，似乎也給心懷惡意的公司許多機會，他們只想順應潮流並快速賺取利潤，而不對永續發展做出任何承諾。 zh_TW dc.description.abstract (摘要) In a global struggle against climate change and with the increasing emergency for solutions we are facing, every detail counts. The number of greenwashing cases is growing by the day and voluntary carbon credits are one of the ways greenwashers are using to commit their misdeeds. The aim of this study is to draw a comparison between two carbon credits systems, using the European Union one that is enforced and the voluntary carbon market that is spontaneous. The study will be illustrated with the Walt Disney case study that was accused of greenwashing by using worthless carbon credits on the voluntary market. Worthless carbon credits, on one hand, allow Disney to run the company as usual without drastically cutting their emission and on the other hand, emissions that should have been eliminated by carbon offset projects were not, which results in a double harm for the environment. A comparison between these two systems may help reinforcing the carbon markets, taking advantage of the legal framework existing in both markets to better supervise the companies. The overall aim would be to hinder the possibilities of greenwashing which is both harmful to the society, the consumers and the environment. Indeed, as policies are trying to catch up with the speed of changes global warming is causing to our society, many opportunities appear to badly intentioned companies that only want to surf on the trend and generate quick profits without any commitment towards sustainability. en_US dc.description.tableofcontents Part I - Introduction p.1 Part II - Literature Review p.10 Part III - Findings p.29 Part IV - Discussion p.51 Part V - Conclusion p.57 References p.59 Appendix p.68 zh_TW dc.format.extent 15186663 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110926012 en_US dc.subject (關鍵詞) 漂綠 zh_TW dc.subject (關鍵詞) 碳權 zh_TW dc.subject (關鍵詞) 排放交易系統(ETS) zh_TW dc.subject (關鍵詞) 氣候變遷 zh_TW dc.subject (關鍵詞) Greenwashing en_US dc.subject (關鍵詞) Carbon Credits en_US dc.subject (關鍵詞) Emissions Trading System(ETS) en_US dc.subject (關鍵詞) Climate Change en_US dc.title (題名) 減碳還是漂綠?以迪士尼為例 zh_TW dc.title (題名) Earning Carbon Credits for Greenwashing? A case Study on Disney en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) [1] D. Pimentel, X. Huang, A. Codova, and M. Pimentel, “Impact of a Growing Population on Natural Resources: The Challenge for Environmental Management,” Frontiers: The Interdisciplinary Journal of Study Abroad, vol. 3, no. 1, pp. 105–131, Nov. 1997, doi: 10.36366/frontiers.v3i1.48. [2] R. S. Lindzen, “Some Coolness Concerning Global Warming,” Bulletin of the American Meteorological Society, vol. 71, no. 3, pp. 288–299, Mar. 1990, doi: 10.1175/1520-0477(1990)071. [3] J. T. Houghton and J. T. Houghton, Global Warming: The Complete Briefing. Cambridge University Press, 1997. [4] J. C. Mitchell, “The ‘Greenhouse’ effect and climate change,” Reviews of Geophysics, vol. 27, no. 1, p. 115, Feb. 1989, doi: 10.1029/rg027i001p00115. [5] R. H. Coase, “The Problem of Social Cost,” The Journal of Law and Economics, vol. 3, pp. 1–44, Oct. 1960, doi: 10.1086/466560. [6] J. H. Dales, “Land, Water, and Ownership,” Canadian Journal of Economics, vol. 1, no. 4, p. 791, Nov. 1968, doi: 10.2307/133706. [7] W. D. Montgomery, “Markets in licenses and efficient pollution control programs,” Journal of Economic Theory, vol. 5, no. 3, pp. 395–418, Dec. 1972, doi: 10.1016/0022- 0531(72)90049-x. [8] L. Lohmann, “Neoliberalism and the Calculable World: the Rise of Carbon Trading,” Rise and Fall of Neoliberalism, 2010, doi: 10.5040/9781350223486.ch-004. [9] International Carbon Action Partnership, “Emissions Trading Worldwide: 2022 ICAP Status Report,”, Mar. 29, 2022. https://icapcarbonaction.com/en/publications/emissions-trading-worldwide-2022-icap- status-report [10] D. Tan, Bilal, S. S. Gao, and B. Komal, “Impact of Carbon Emission Trading System Participation and Level of Internal Control on Quality of Carbon Emission Disclosures: Insights from Chinese State-Owned Electricity Companies,” Sustainability, vol. 12, no. 5, p. 1788, Feb. 2020, doi: 10.3390/su12051788. [11] European Parliament, “European Parliament : EU to ban greenwashing and improve consumer information on product durability | News | European Parliament.” https://www.europarl.europa.eu/news/en/press-room/20230918IPR05412/eu-to-ban- greenwashing-and-improve-consumer-information-on-product-durability [12] W. S. Laufer, “Social accountability and corporate greenwashing,” Journal of Business Ethics, vol. 43, no. 3, pp. 253–261, Mar. 2003, doi: 10.1023/a:1022962719299. [13] J. K. Pearson, “Turning Point. Are We Doing the Right Thing? Leadership and Prioritisation for Public Benefit,” The Journal of Corporate Citizenship, vol. 2010, no. 37, pp. 37–40, Mar. 2010, doi: 10.9774/gleaf.4700.2010.sp.00006. [14] P. Seele and L. Gatti, “Greenwashing Revisited: In Search of a Typology and Accusation- Based Definition Incorporating Legitimacy Strategies,” Business Strategy and the Environment, vol. 26, no. 2, pp. 239–252, Nov. 2015, doi: 10.1002/bse.1912. [15] C. Marquis, M. W. Toffel, and Y. Bird, “The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?,” Social Science Research Network, Jan. 2011, doi: 10.2139/ssrn.1836472. [16] Greenpeace, “Greenwash: what it is and how not to fall for it,” Greenpeace UK, Jun. 2022, [Online]. Available: https://www.greenpeace.org.uk/news/what-is- greenwashing#:~:text=What%20is%20greenwashing%3F,meaningfully%20reducing%2 0its%20environmental%20impact. Retrieved 2023.10.04 [17] N. Kangun, L. Carlson, and S. J. Grove, “Environmental Advertising Claims: A Preliminary Investigation,” Journal of Public Policy & Marketing, vol. 10, no. 2, pp. 47– 58, Sep. 1991, doi: 10.1177/074391569101000203. [18] S. V. De Freitas Netto, M. Sobral, A. C. F. Ribeiro, and G. R. Da Luz Soares, “Concepts and forms of greenwashing: a systematic review,” Environmental Sciences Europe, vol. 32, no. 1, Dec. 2020, doi: 10.1186/s12302-020-0300-3. [19] Z. Yang, T. H. O. Nguyen, H. Nguyen, T. H. O. Nguyen, and T. T. Cao, “Greenwashing behaviors: causes, taxonomy and consequences based on a systematic literature review,” Journal of Business Economics and Management, vol. 21, no. 5, pp. 1486–1507, Sep. 2020, doi: 10.3846/jbem.2020.13225. [20] Monbiot, “Sell Indulgence,” Retrieved 2023.10.15 https://www.monbiot.com/ [21] S. L. Cruz, S. R. Paulino, and D. Paiva, “Verification of outcomes from carbon market under the clean development mechanism (CDM) projects in landfills,” Journal of Cleaner Production, vol. 142, pp. 145–156, Jan. 2017, doi: 10.1016/j.jclepro.2016.04.022. [22] B. Elgin, “JPMorgan, Disney, Blackrock Buy Nature Conservancy’s Useless Carbon Offsets,” Bloomberg.com, Dec. 09, 2020. [Online]. Retrieved 2023.10.15 Available: https://www.bloomberg.com/features/2020-nature-conservancy-carbon-offsets- trees/#xj4y7vzkg [23] McKinsey & Company, “A blueprint for scaling voluntary carbon markets to meet the climate challenge,” Jan. 29, 2021. [Online]. Retrieved 2023.10.15 Available : https://www.mckinsey.com/capabilities/sustainability/our-insights/a-blueprint-for- scaling-voluntary-carbon-markets-to-meet-the-climate-challenge#/ [24] K. Walker and F. Wan, “The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications,” Journal of Business Ethics, vol. 109, no. 2, pp. 227–242, Aug. 2012, doi: 10.1007/s10551-011-1122-4. [25] M. A. Delmas and V. Burbano, “The Drivers of Greenwashing,” California Management Review, vol. 54, no. 1, pp. 64–87, Oct. 2011, doi: 10.1525/cmr.2011.54.1.64. [26] E. L. M. Yu, B. Van Luu, and C. Z. Chen, “Greenwashing in environmental, social and governance disclosures,” Research in International Business and Finance, vol. 52, p. 101192, Apr. 2020, doi: 10.1016/j.ribaf.2020.101192. [27] H. Wang, B. Ma, and R. Bai, “The spillover effect of greenwashing behaviours: an experimental approach,” Marketing Intelligence & Planning, vol. 38, no. 3, pp. 283–295, Nov. 2019, doi: 10.1108/mip-01-2019-0006. [28] T. H. O. Nguyen, Z. Yang, N. T. Nguyen, L. W. Johnson, and T. V. Cao, “Greenwash and Green Purchase Intention: The Mediating Role of Green Skepticism,” Sustainability, vol. 11, no. 9, p. 2653, May 2019, doi: 10.3390/su11092653. [29] United Nation, “High-Level Expert Group on the Net Zero Emissions Commitments of Non-State Entities,” UN. Retrieved 2023.04.17 https://www.un.org/sites/un2.un.org/files/high- level_expert_group_n7b.pdf [30] D. R. Baker, “" Trillion Green Investment Matches Fossil Fuels for First Time,” Bloomberg.com, Jan. 26, 2023. [Online]. Retrieved 2023.10.15 Available: https://www.bloomberg.com/news/articles/2023-01-26/global-clean-energy-investments- match-fossil-fuel-for-first-time#xj4y7vzkg [31] A. Prakash, “Green marketing, public policy and managerial strategies,” Business Strategy and the Environment, vol. 11, no. 5, pp. 285–297, Jan. 2002, doi: 10.1002/bse.338. [32] S. Dekhili and M. A. Achabou, “Price Fairness in the Case of Green Products: Enterprises’ Policies and Consumers’ Perceptions,” ., vol. 22, no. 8, pp. 547–560, Dec. 2012, doi: 10.1002/bse.1763. [33] G. Palazzo and A. G. Scherer, “Corporate Legitimacy as Deliberation: A Communicative Framework,” Journal of Business Ethics, vol. 66, no. 1, pp. 71–88, May 2006, doi: 10.1007/s10551-006-9044-2. [34] F. Bowen and B. Wittneben, “Carbon accounting,” Accounting, Auditing & Accountability, vol. 24, no. 8, pp. 1022–1036, Oct. 2011, doi: 10.1108/09513571111184742. [35] A. Cook, “Emission rights: From costless activity to market operations,” Accounting Organizations and Society, vol. 34, no. 3–4, pp. 456–468, Apr. 2009, doi: 10.1016/j.aos.2007.12.001. [36] Deloitte, “Accounting and Reporting Considerations for Environmental Credits (October 7, 2022),” Retrieved 2023.10.15 Available: https://dart.deloitte.com/USDART/home/publications/deloitte/accounting- spotlight/environmental-credits [37] A. Allini, B. Giner, and A. Caldarelli, “Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms,” Journal of Cleaner Production, vol. 172, pp. 2195–2205, Jan. 2018, doi: 10.1016/j.jclepro.2017.11.194. [38] T. H. Kim, S. H. Lee, and P. Vourvachis, “Accounting Standard-Setting for an Emission Trading Scheme: The Korean Case,” Journal of Business Ethics, Nov. 2022, doi: 10.1007/s10551-022-05290-z. [39] European Commission, “European Commission Development of EU ETS (2005-2020),” Climate Action. Retrieved 2023.10.15 https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/development- eu-ets-2005-2020_en#phase-3-2013-2020 [40] European Commission, “European Commission Revision for phase 4 (2021-2030),” Climate Action. Retrieved 2023.10.15 https://climate.ec.europa.eu/eu-action/eu-emissions-trading-system-eu-ets/revision-phase- 4-2021-2030_en [41] K. Stechemesser and E. Günther, “Carbon accounting: a systematic literature review,” Journal of Cleaner Production, vol. 36, pp. 17–38, Nov. 2012, doi: 10.1016/j.jclepro.2012.02.021. [42] V. Kalesnik, M. Wilkens, and J. Zink, “Green Data or Greenwashing? Do Corporate Carbon Emissions Data Enable Investors to Mitigate Climate Change?,” Social Science Research Network, Nov. 2020, doi: 10.2139/ssrn.3722973. [43] O. Miltenberger, C. Jospe, and J. O. E. Pittman, “The Good Is Never Perfect: Why the Current Flaws of Voluntary Carbon Markets Are Services, Not Barriers to Successful Climate Change Action,” Frontiers in Climate, vol. 3, Oct. 2021, doi: 10.3389/fclim.2021.686516. [44] B. Andrew, “Market failure, government failure and externalities in climate change mitigation: The case for a carbon tax,” Public Administration and Development, vol. 28, no. 5, pp. 393–401, Dec. 2008, doi: 10.1002/pad.517. [45] R. Calel, “Carbon markets: a historical overview,” Wiley Interdisciplinary Reviews: Climate Change, vol. 4, no. 2, pp. 107–119, Mar. 2013, doi: 10.1002/wcc.208. [46] M. Lipton, “theory of the optimising peasant,” Journal of Development Studies, Jan. 1968, [Online]. Retrieved 2023.10.15 Available: https://agris.fao.org/agris- search/search.do?recordID=US201301217502 [47] R. G. Newell, W. A. Pizer, and D. Raimi, “Carbon Markets 15 Years after Kyoto: Lessons Learned, New Challenges,” Journal of Economic Perspectives, vol. 27, no. 1, pp. 123–146, Dec. 2013, doi: 10.1257/jep.27.1.123. [48] J. Knox-Hayes, J. Hayes, and E.-L. Hughes, “Carbon Markets, Values, and Modes of Governance,” Knowledge and Space, pp. 193–224, Jan. 2020, doi: 10.1007/978-3-030- 47150-7_9. [49] L. Gustavsson, T. Karjalainen, G. Marland, I. Savolainen, B. Schlamadinger, and M. J. Apps, “Project-based greenhouse-gas accounting: guiding principles with a focus on baselines and additionality,” Energy Policy, vol. 28, no. 13, pp. 935–946, Nov. 2000, doi: 10.1016/s0301-4215(00)00079-3. [50] A. Michaelowa, L. Hermwille, W. Obergassel, and S. Butzengeiger, “Additionality revisited: guarding the integrity of market mechanisms under the Paris Agreement,” Climate Policy, vol. 19, no. 10, pp. 1211–1224, Jun. 2019, doi: 10.1080/14693062.2019.1628695. [51] P. Smith, “An overview of the permanence of soil organic carbon stocks: influence of direct human-induced, indirect and natural effects,” European Journal of Soil Science, vol. 56, no. 5, pp. 673–680, Oct. 2005, doi: 10.1111/j.1365-2389.2005.00708.x. [52] K. A. Dynarski, D. A. Bossio, and K. M. Scow, “Dynamic Stability of Soil Carbon: Reassessing the ‘Permanence’ of Soil Carbon Sequestration,” Frontiers in Environmental Science, vol. 8, Nov. 2020, doi: 10.3389/fenvs.2020.514701. [53] P. Smith et al., “How to measure, report and verify soil carbon change to realize the potential of soil carbon sequestration for atmospheric greenhouse gas removal,” Global Change Biology, vol. 26, no. 1, pp. 219–241, Jan. 2020, doi: 10.1111/gcb.14815. [54] T. B. Ruseva, J. Hedrick, G. Marland, H. Tovar, C. Sabou, and E. Besombes, “Rethinking standards of permanence for terrestrial and coastal carbon: implications for governance and sustainability,” Current Opinion in Environmental Sustainability, vol. 45, pp. 69–77, Aug. 2020, doi: 10.1016/j.cosust.2020.09.009. [55] K. Benessaiah, “Carbon and livelihoods in Post-Kyoto: Assessing voluntary carbon markets,” Ecological Economics, vol. 77, pp. 1–6, May 2012, doi: 10.1016/j.ecolecon.2012.02.022. [56] C. Streck, “How voluntary carbon markets can drive climate ambition,” Journal of Energy and Natural Resources Law, pp. 1–8, Feb. 2021, doi: 10.1080/02646811.2021.1881275. [57] The Walt Disney Company, “Disney Ranks High on Fortune 2022 List of World Most Admired Companies - The Walt Disney Company,” Mar. 01, 2023. https://thewaltdisneycompany.com/disney-ranks-high-on-fortunes-2022- list-ofworldsmostadmiredompanies#:~:text=The%20Walt%20Disney%20Company%20has,ranked%20media%2 0and%20entertainment%20company [58] “2030 environmental goal white paper,” Dec. 2022. Retrieved 2023.07.17 https://impact.disney.com/app/uploads/2023/06/2030-Environmental-Goals-White- Paper.pdf [59] Impact Disney, “The Walt Disney Company - Climate Change 2022,” 2022. Retrieved 2023.07.20 https://impact.disney.com/app/uploads/2022/12/TWDC-CDP-Climate-Change-2022.pdf [60] Statista, “Fréquentation touristique du parc Disneyland en France 2010-2021,” Statista, Feb. 07, 2023. Retrieved 2023.07.20 https://fr.statista.com/statistiques/490838/parc-disneyland-frequentation-touristique-france/ [61] Ademe, “Bilan GES Ademe.” Retrieved 2023.07.20 https://bilans-ges.ademe.fr/bilans/consultation/93c6e45f-b1cd- 11ed-8fce-005056b7acd1/tableau-declaration (accessed Jul. 18, 2023). [62] A. Sénécat, “L’échec du bilan carbone « obligatoire », symbole du mépris des enjeux climatiques,” Le Monde.fr, Mar. 24, 2023. [Online]. Retrieved 2023.07.20 Available: https://www.lemonde.fr/les-decodeurs/article/2023/03/24/l-echec-du-bilan-carbone- obligatoire-symbole-du-mepris-des-enjeux-climatiques_6166785_4355770.html [63] C. Chardenal, “Disneyland Paris to complete final phase of the largest European solar canopy plant by end of 2023,” DisneylandParis News, May 2023, [Online]. Retrieved 2023.07.21 Available: https://disneylandparis-news.com/en/disneyland-paris-to-complete-final-phase-of-the- largest-european-solar-canopy-plant-by-end-of-2023/ [64] A.-M. Brouwer, M. Van Den Broek, A. J. Seebregts, and A. Faaij, “Impacts of large- scale Intermittent Renewable Energy Sources on electricity systems, and how these can be modeled,” Renewable & Sustainable Energy Reviews, vol. 33, pp. 443–466, May 2014, doi: 10.1016/j.rser.2014.01.076. [65] Impact Disney, “Walt Disney greenhouse gas emission declaration,” 2022. Retrieved 2023.07.21 https://impact.disney.com/app/uploads/2022/06/FY21-APEX-Limited-Verification- Statement.pdf (accessed Jul. 17, 2023). [66] Ecosystem Marketplace, “Disney To Expand Voluntary Carbon Offset Buying - Ecosystem Marketplace,” 2013. Retrieved 2023.07.21 https://www.ecosystemmarketplace.com/articles/disney-to-expand-br-voluntary-carbon- offset-buying/ (accessed Jul. 18, 2023). [67] M. Kim, X. Yin, and G. Lee, “The effect of CSR on corporate image, customer citizenship behaviors, and customers’ long-term relationship orientation,” International Journal of Hospitality Management, vol. 88, p. 102520, Jul. 2020, doi: 10.1016/j.ijhm.2020.102520. [68] DGB Group, “Companies investing in carbon credits through VCM show a greater sustainability commitment,” Retrieved 2023.09.20 DGB Group, May 23, 2023. https://www.green.earth/news/companies-investing-in-carbon-credits-through-vcm-show- a-greater-sustainability-commitment. [69] Verra, “Verified Carbon Standard - verra,” Verra, Jun. 26, 2023. Retrieved 2023.07.21 https://verra.org/programs/verified-carbon-standard/ [70] UNFCC, “UNFCC, What is REDD+.” Retrieved 2023.07.21 https://unfccc.int/topics/land- use/workstreams/redd/what-is-redd [71] T. A. P. West, J. Börner, E. O. Sills, and A. Kontoleon, “Overstated carbon emission reductions from voluntary REDD+ projects in the Brazilian Amazon,” Proceedings of the National Academy of Sciences of the United States of America, vol. 117, no. 39, pp. 24188– 24194, Sep. 2020, doi: 10.1073/pnas.2004334117. [72] A. G. Coutiño, J. P. G. Jones, A. Balmford, R. Carmenta, and D. A. Coomes, “A global evaluation of the effectiveness of voluntary REDD+ projects at reducing deforestation and degradation in the moist tropics,” Conservation Biology, vol. 36, no. 6, Sep. 2022, doi: 10.1111/cobi.13970. [73] P. Greenfield, “‘Nowhere else to go’: forest communities of Alto Mayo, Peru, at centre of offsetting row,” The Guardian, Mar. 20, 2023. [Online]. Retrieved 2023.04.14 Available: https://www.theguardian.com/environment/2023/jan/18/forest-communities-alto-mayo- peru-carbon-offsetting-aoe [74] West, “Action needed to make carbon offsets from tropical forest conservation work for climate change mitigation,” Arxiv, 2023, Retrieved 2023.07.23 [Online]. Available: https://arxiv.org/pdf/2301.03354.pdf [75] World Bank, “World Bank State and Trends of Carbon Pricing 2020”, 2020, doi: 10.1596/978-1-4648-1586-7. [76] Carbon Market Watch, “Carbon Market Watch,” Retrieved 2023.09.23 https://carbonmarketwatch.org, 2022. https://carbonmarketwatch.org/wp-content/uploads/2022/02/Response-to-Verra- consultation-on-permanence.pdf [77] Grewal, Richardson, and Wang, “The Effect of Mandatory Carbon Reporting on Greenwashing,” Unpublished doctoral dissertation, University of Toronto, Toronto. zh_TW
