柿子牛軋糖碳足跡盤查與碳中和初探

Carbon Footprint Assessment and Initial Exploration of Carbon Neutrality: A Case Study of Persimmon Nougat

本研究以敏實科技大學餐飲管理系所研發製作之「柿子牛軋糖」作為研究案例，依據ISO 14067與ISO 14068-1國際標準及臺灣環境部「企業宣告碳中和指引」進行碳足跡盤查與碳中和之規劃與實踐。研究動機源於全球暖化與碳中和浪潮下，食品產業作為能源消耗與碳排放的重要來源，其永續轉型尤為關鍵。研究範圍涵蓋產品生命週期之原料取得、運輸至製造階段，並透過生命週期分析方法進行溫室氣體量化，藉以找出高排放熱點，並擬定減量與抵換策略。研究結果顯示，柿子牛軋糖每盒碳足跡由基線排放0.429 kgCO2e，經包裝減量與製程改善後下降至0.355 kgCO2e，達到17.3%減量，並透過購買聯合國清潔發展機制專案之碳權完成抵換，最終實現產品碳中和。此研究不僅證實了碳中和在校園產品推廣的可行性，更提供食品產業於碳管理、永續教育與綠色行銷上的實務案例，為未來推動校園ESG與產學合作提供寶貴經驗。

This study takes the“Persimmon Nougat,”developed and produced by the Department of Food and Beverage Management at Minghsin University of Science and Technology, as the research case. Based on the international standards ISO 14067 and ISO 14068-1, as well as Taiwan’s Ministry of Environment Guidelines for Corporate Carbon Neutrality Declarations, the study conducts carbon footprint accounting and implements a carbon neutrality plan. The research motivation stems from the global wave of climate change mitigation and carbon neutrality, recognizing the food industry as a major source of energy consumption and carbon emissions, thus making its sustainable transition particularly critical. The research scope covers the product life cycle stages from raw material acquisition and transportation to manufacturing. Life Cycle Assessment (LCA) was employed to quantify greenhouse gas emissions, identify major emission hotspots, and develop reduction and offsetting strategies.
The results indicate that the carbon footprint of Persimmon Nougat decreased from a baseline of 0.429 kgCO2e per box to 0.355 kgCO2e after packaging reduction and process improvements, achieving a 17.3% reduction. Furthermore, by purchasing carbon credits from a United Nations Clean Development Mechanism (CDM) project, the remaining emissions were offset, ultimately realizing product-level carbon neutrality. This study not only demonstrates the feasibility of promoting carbon neutrality in campus-based products but also provides a practical case for the food industry in carbon management, sustainability education, and green marketing, offering valuable experience for advancing campus ESG initiatives and academia-industry collaboration in the future.