運用綠色會計概念評估節能減碳之成效：以亞東紀念醫院為例

Using Green Accounting Concept to Evaluate the Impact of Conserving Energy and Reducing CO2 Emissions: A Case Study of Far Eastern Memorial Hospital

亞東紀念醫院（以下簡稱：亞醫）於2011年4月取得ISO14000的認證，為瞭解此一措施的影響，本研究即以亞醫為例，運用綠色會計概念探索其導入ISO 14000後節能減碳之成效。亞醫過去三年（101-103年度）在水、電、重油耗用與廢棄物產出量等四方面之減少幅度，以重油之成效最佳，與基期（100年度）相比平均減幅約在兩成五左右 （-25.48%），其次為用水減量，與基期相比平均減幅約在6%左右（-5.96%）。在溫室氣體排放上，亞醫平均每年產生CO2 總合為15,362,313 kg，與基期相較平均每年減少775,493 kg-CO2，三年總合超過232萬kg-CO2 （為2,326,478 kg-CO2），成效甚佳；其中又以節用重油430,371 kg-CO2之貢獻度最大（達55.5 %），其次為節電之貢獻度 （達43.9 %）。此一結果可供企業評估其節能減碳成效時參考之用。

Far Eastern Memorial Hospital (FEMH) has received ISO 14000 certification since April 2011. In order to understand the benefit after achieving the certification, we applied the green accounting concept to analyze its impact on conserving energy and reducing CO2 emission. In the past three years (2012 -2014) the effect of reducing the fuel oil consumption was on top of the following four areas: water usage, electricity, fuel oil consumption, and waste generation. It achieved consumption reduction of -25.48% comparing to a one-year period baseline in 2011, followed by the water usage reduction of -5.96%. As to the carbon footprint, the annual CO2 emission by FEMH was calculated as 15,362,313 kg, which contributed an annual reduction of 775,493 kg-CO2 with respect to the same baseline period. The total reduction in three years exceeded a substantial amount of 230M kg-CO2 (2,326,478 kg-CO2). Among the four focus areas, fuel oil consumption for 430,371 kg-CO2 annual reduction (55.5%), which was the major contributing factor; followed by electricity accounted (43.9 %). This study results can be leveraged to help understand and plan effective strategies for conserving energy and reducing carbon footprint in other industries.