「商業模式創新」邁向包容性的碳中和之路──透過碳資產循環與AI發展實現生態永續與企業競爭力的對齊

BMI toward the Inclusive Path to Carbon Neutrality: Aligning Ecological Sustainability and Enterprise Competitive Advantage through Carbon-Asset Circulation and AI Development

全球減碳進程正面臨一項結構性的矛盾：再生能源的地理分布與工業用電需求的地理分布並不一致。以台灣、日本、南韓與新加坡等製造業高度集中且土地受限的經濟體為例，這些國家承受著強大的供應鏈減碳壓力，卻缺乏足夠的本地再生能源以達成RE100、SBTi與淨零排放等要求。與此同時，即便全球再生能源新增量屢創新高，其部署幅度仍不足以達成2030與2050年的氣候目標。本研究提出「碳資產循環」（CAC）作為一項策略機制，用以對齊生態永續與企業競爭優勢。透過資源基礎觀點（RBV）、動態能力（DC）與商業模式創新（BMI）的理論基礎，本研究主張經過驗證的碳資產屬於VRIN（有價值、稀有、難以模仿、不可替代）資源，可支撐企業競爭差異化、合規通道取得資本動員能力。AI強化的MRV（監測、回報與驗證）系統則能進一步提升碳市場的完整性與跨境互通性。透過全球實證資料:包括巴西-中國-歐盟碳權聯盟、英國–歐盟碳市場連結、以及氣候金融的歷史性擴張—本研究論證CAC可提供一條具有包容性、可擴展的碳中和道路。最終，生態目標與企業目標的對齊不僅具可行性，更成為全球清潔能源轉型的關鍵加速器。

Global decarbonisation efforts face a structural mismatch between the geography of renewable-energy production and the geography of industrial electricity demand. Manufacturing-intensive and land-constrained economies such as Taiwan, Japan, South Korea, and Singapore face strong supply-chain decarbonisation pressures while lacking sufficient domestic renewable-energy potential to meet RE100, SBTi, and net-zero requirements. Meanwhile, global renewable deployment—although at record levels—remains insufficient to meet 2030 and 2050 climate targets. This article proposes carbon-asset circulation (CAC) as a strategic mechanism to align ecological sustainability with enterprise competitive advantage. Drawing on the Resource-Based View (RBV), Dynamic Capabilities (DC), and Business Model Innovation (BMI), the analysis positions verified carbon assets as VRIN resources that support competitive differentiation, compliance access, and capital mobilisation. AI-enhanced MRV systems further strengthen carbon-market integrity and cross-border interoperability. Using global evidence—including the Brazil–China–EU carbon-credit alliance, the UK–EU carbon-market linkage, and record expansion of nature-based climate finance—the paper argues that CAC provides an inclusive, scalable path toward carbon neutrality. The alignment of ecological and enterprise goals becomes not only feasible, but the key accelerator of the global clean-energy transition.