摘　要
台灣近年來隨著飲料市場的擴張，國內鮮乳需求逐年增加，在供不應求的情況下，大部分乳源來自國外進口。而在跨國長途運送過程中，所增加的產品碳足跡，使得零碳排放的目標更難以達成。
本文以ISO14040標準區分鮮乳產品生命週期，並以PAS20的方法將所有溫室氣體轉換成二氧化碳當量，比較進口鮮乳與國產鮮乳的碳排放差異。結果顯示，2018年台灣進口鮮乳所產生的額外碳排放就高達5,830,885公斤的二氧化碳當量，若想透過碳抵消方式彌補，資助風力發電項目需花6,565,576元;以水力、生質能源發電來抵銷需花費1,871,714元;以植樹方式來抵銷需花費3,749,259元。
要減緩溫室效應，政府應加強人民對於碳足跡標籤的認識;透過政策誘因使廠商自發性地進行碳管理;利用政策補貼降低國產鮮乳造成的碳汙染，並鼓勵民眾消費較低碳排放的鮮乳或是選擇植物奶作為替代品。

Abstract
In recent years, with the expansion of the beverage market in Taiwan, domestic demands for fresh milk have increased year by year. In short supply, most milk sources come from foreign imports. In the process of transnational long-distance transportation, the increased carbon footprints of products make the goal of zero carbon emissions more difficult to achieve.
This paper uses ISO14040 standard to distinguish the life cycle of fresh milk products and uses PAS20 method to convert all greenhouse gases into carbon dioxide equivalents to compare the carbon emissions difference between imported fresh milk and domestic fresh milk. Research results show that the additional carbon emissions from imported fresh milk in Taiwan in 2018 were as high as 5,830,885 kg of carbon dioxide equivalent. If we make up through carbon offset method, it will cost NT 6,565,576 to finance wind power projects; cost NT 1,871,714 to offset by hydropower and biomass energy; cost NT 3,749,259 to offset by planting trees.
To mitigate the greenhouse effect, government should strengthen people's understanding of the carbon footprint label; use incentives to enable firms to implement carbon management spontaneously through enacting corresponding policies; use subsidies to reduce carbon pollution caused by domestic fresh milk, and encourage people to consume fresh milk with lower carbon emissions or choose plant milk as an alternative.

目 錄
論文審定書 ……………………………………………………………………… i
公開授權書 …………………………………………………………...………….ii
中文摘要 …………………………………………………………... …….…......iii
英文摘要 ….……………………………………..……………………………….iv
目錄 ………………………………..………………………………………..……. v
圖次 ………………………………………………..………………………….….vii
表次 …..……………………………..………………………………..…………viii
第 一 章 緒論……..………………………………………………………………………………..…………1
第一節 研究背景…………………………………………………………………………………………..1
第二節 研究動機…………………………………….……...…………………………………….........3
第三節 研究目的………………………………………………………….……………………………….5
第 二 章 理論與文獻回顧…………….……………………………………….……….….….……6
農產品生命週期………………………………………………………………………….……6
文獻回顧…………………………………………………………………………………………..8
第 三 章 市場現況以及實證分析……………………………………………………………10
第一節 台灣鮮奶市場現況……………………………………………………………………….…10
第二節 資料蒐集…………………………………………………………………………………………12
第三節 長途海運造成的溫室氣體排放………………………………………………………13
第四節 碳抵消溫室氣體排放.………………………………………………………...………….17
第五節 植物奶的替代可行性…………………………………………………………………..…19
第 四 章 結論與建議…………………………………………………………………………………..20
參考文獻…………………………………………………………………………………….…….….……………..21

參考文獻
一、中文部分

1. 唐維、陳億乘、劉子銘、王逸琦、周崇熙，2013，「畜產品碳足跡之調查：以臺大鮮乳為例」，臺灣獸醫學雜誌，第39期，頁66-72。
2. 紀泱竹，2017，「國產牛乳生產之生命週期碳足跡案例評估」，國立屏東科技大學動物科學與畜產系所碩士學位論文。
3. 曾憲郎及蘇怡臻，2014，「食物長途運輸之碳足跡:以台灣進口蘋果為例」，農業與經濟，第56期，頁83-106。

二、英文部分

1. Anna Flysjö, Christel Cederberg, Maria Henriksson, and Stewart Ledgard (2011), How does coproduct handling affect the Carbon Footprint of milk?-Case study of milk production in New Zealand and Sweden, International Journal of Life Cycle Assessment. 16:420-430.

2. Hassard, H.A., Couch, M.H., Techa-erawan, T., & McLellan, B.C. (2014), Product Carbon Footprint and Energy Analysis of Alternative Coffee Products in Japan, Journal Clean Prodcution. 73 (1): 310-321.

3. Iriarte, A., Almeida, M. G., and Villalobos, P. (2014), Carbon footprint of premium quality export bananas: Case study in Ecuador, the world's largest exporter. Science of The Total Environment. 472:1082-1088.

4. Kenny, T. and N. F. Gray (2009), Comparative Performance of Six Carbon Footprint Models for Use in Ireland. Environmental Impact Assessment Review. 29:1-6.

5. Lovell, H. C. (2010), Governing the Carbon Offset Market. Wiley Interdisciplinary Reviews: Climate Change. 1:353-362.

6. Lu, J.L. and Shon, Z.Y. (2012), Exploring airline passengers’ willingness to pay for carbon offsets. Transportation Research Part D: Transport and Environment. 17:124–128.

7. O’Brien, D., Capper, J. L., Garnsworthy, P. C., Grainger, C., & Shalloo, L. (2014), A case study of the carbon footprint of milk from high-performing confinement and grass-based dairy farms. Journal of Dairy Science. 97(3): 1835-1851.

8. Pedersen, O. G. and M. de Haan (2006), The System of Environmental and Economic Accounts — 2003 and the Economic Relevance of Physical Flow Accounting. Journal of Industrial Ecology. 10:19-42.

9. Peters, G. P., R. Andrew, and J. Lennox (2011), Constructing an Environmentally-extended Multi-regional Input-output Table Using the GTAP Database. Economic Systems Research. 23:131-152.

10. Poore, J., and Nemecek, T. (2018), Reducing food’s environmental impacts through producers and consumers. Science. 360: 987-992.


11. Robertson, K., M. Garnham, and W. Symes (2014), Life Cycle Carbon Footprint of the Packaging and Transport of New Zealand Kiwifruit. The International Journal of Life Cycle Assessment. 19:1693-1704.

12. Sai Kranthi Vanga and Vijaya Raghavan (2018), How well do plant based alternatives fare nutritionally compared to cow’s milk? Journal of Food Science and Technology 55(1):10–20.

三、網站資料

1. 財政部關務署https://portal.sw.nat.gov.tw/APGA/GA23

2. 行政院環保署碳標籤產品資訊
https://cfp.epa.gov.tw/CARBON/EZCFM/FUNCTION/PLATFORMINFO/FLABELPRODUCT/FLPRODUCTINFO.ASPX

3. 產業經濟統計簡訊: 飲料店營業額連續14年正成長，經濟部統計處，2019年6月。https://www.moea.gov.tw/MNS/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=6099

4. 植物奶有多紅？2019年全球規模將達109億美元，食力，2016年9月。https://www.foodnext.net/issue/paper/4234543606

5. Euromonitor International. (2019). Drinking Milk Products in Taiwan
Retrieved from:
https://www.euromonitor.com/drinking-milk-products-in-taiwan/report

6. Food and Agriculture Organization of the United Nations
Retrieved from: http://www.fao.org/news/story/fr/item/197623/icode/　

7. Food Climate Research Network. (2007). The LEK Consulting Carbon Footprint Report
Retrieved from:
https://fcrn.org.uk/research-library/lek-consulting-carbon-footprint-report-2007

8. SeaRoute
Retrieved from:
https://www.searoutes.com/routing?speed=13&panama=true&suez=true&kiel=true&rivers=block&roads=block

9. United Nations Development Programme. (2013). Human Development Reports: Carbon dioxide emissions per capita
Retrieved from:
http://hdr.undp.org/en/content/carbon-dioxide-emissions-capita-tonnes