群恆顧問公司資深顧問張祐程，談「碳盤查實務應用」、國際趨勢與法規因應、溫室氣體量化與應用等，師生熱烈參與。
Yu-Cheng Chang, Senior Consultant at Qun-Heng Consulting Co., discusses "Practical Applications of Carbon Inventory," global trends, regulatory compliance, and greenhouse gas quantification, drawing enthusiastic participation from faculty and students.
Chairperson Yu-Chuan Pang of the Department of Accounting and Information Technology noted that the department stays at the vanguard of Taiwan's accounting circle, rolling out a sequence of theoretical and practical seminars covering sustainable environments and carbon inventories this semester.
亞洲大學會計與資訊學系從去年推動碳管理師認證，這學期規劃一系列有關聯合國永續發展目標SDGs系列活動，培育「綠色會計」。在「碳盤查實務應用」專業課程中，邀請有多年的碳和管理實務經驗、群恆顧問公司資深顧問張祐程擔任講座，就國際趨勢與法規因應、溫室氣體量化應用等議題，師生熱烈參與。
The Department of Accounting and Information Technology at Asia University (AU) has actively promoted Carbon Management Specialist certifications since last year. This semester, the department mapped out a blueprint of events aligned with the UN Sustainable Development Goals (SDGs) to cultivate "Green Accounting." In the professional course "Practical Applications of Carbon Inventory," Yu-Cheng Chang, a senior consultant at Qun-Heng Consulting Co. with extensive hands-on expertise in carbon management, was invited as the keynote speaker to dissect international trends, regulatory landscapes, and greenhouse gas quantification, drawing enthusiastic engagement from faculty and students.
會資系主任龎玉涓表示，亞大會資系走在國內會計界的前端，早在去年即開始推動碳管理師的認證，並在教學課程設計上加入永續管理、綠色會計的理論與應用。這學期從永續環境管理到課堂初步應用、碳盤查等，安排一系列從理論到實務的專題講座和課程，建立完整的學用合一基本概念，作為未來推動碳管理師證照的基礎。
Department Chair Yu-Chuan Pang stated that AU's accounting program remains at the absolute forefront of the domestic accounting sector. Faculty spearheaded the carbon management certification initiative as early as last year, threading theories and practical touchpoints of sustainable management and green accounting into the instructional structure. This semester, the curriculum spans environmental governance to foundational classroom exercises and carbon profiling, organizing a robust series of academic and field-oriented lectures to forge a solid bridge between learning and professional application, laying the cornerstone for students to secure carbon management credentials in the future.
Students participate enthusiastically in the specialized "Practical Applications of Carbon Inventory" course.
張顧問先從國際碳排的趨勢、國內外法規制訂情形及其因應之勢談起。他說，依據2022世界經濟論壇全球風險報告，在短中長期未來10年中，「極端天氣事件」、「氣候行動失敗」都是排名第1的風險。聯合國國家海洋暨大氣總署每年都在向全球示警，氣候災難日益惡化，因此聯合國氣候變化專門委員會2018年的特別報告指出，全球應該在2050年達到碳中和的目標。
Consultant Chang initiated his presentation by breaking down international carbon emission trajectories alongside the evolution of domestic and foreign legal frameworks. He noted that according to the World Economic Forum's *Global Risks Report 2022*, "extreme weather events" and "climate action failure" consistently rank as the top risks over the short, medium, and long term for the coming decade. With the National Oceanic and Atmospheric Administration (NOAA) issuing yearly global warnings on deteriorating climate catastrophes, the Intergovernmental Panel on Climate Change (IPCC) special report in 2018 clearly asserted that the world must accomplish carbon neutrality by 2050.
張顧問指出，我國將2050淨零排放目標入法，包含：台灣氣候變遷法、碳交易市場、潔淨能源佈局、價值鏈盤查、循環經濟及低碳轉型等法規制定與實施。而我國政府在2015年就已公佈「溫室氣體減量及管理法」，金管會也優先對上市公司提出編製永續報告書的要求，顯示我國積極面對國際碳排的正面作為。
Chang further emphasized that Taiwan has legally codified its 2050 Net-Zero Emissions target, expanding into the Climate Change Response Act, carbon trading markets, clean energy deployment, value chain audits, circular economy metrics, and low-carbon transition frameworks. Taiwan's government enacted the "Greenhouse Gas Reduction and Management Act" back in 2015, and the Financial Supervisory Commission (FSC) prioritized mandates requiring listed corporations to assemble sustainability reports, showcasing Taiwan's proactive alignment with global carbon reduction responsibilities.
張顧問並進一步說明，溫室氣體量化計算的方法及報告應用、如何定義溫室氣體及其範疇、溫室氣體管理的工具、碳足跡管理及執行要點等。最後則以實例解釋如何進行溫室氣體盤查，並提供案例讓參與研習師生演練。
He then shed light on the computational methodologies of greenhouse gas quantification and reporting practices, detailing how scopes and classifications are defined, essential asset-management toolkits, carbon footprint governance, and operational execution checklist items. He wrapped up the lecture with real-world case studies detailing greenhouse gas accounting workflows, setting up interactive drills for faculty and students to practice step-by-step simulations.
會資系老師胡亞平說，這次的講座內容豐富，可惜受限時間太短，無法讓同學完整了解碳盤查作法，未來將以工作坊形式持續辦理研習，以培養未來具永續管理理論與實務兼具的會計人才。
Instructor Ya-Ping Hu of the department noted that while the seminar was extraordinarily rich in content, the limited timeframe made it challenging for students to fully absorb the entirety of comprehensive carbon reporting mechanics. Moving forward, the department intends to host structured workshops to continually refine these competencies, cultivating agile accounting talents equipped with both sustainable governance theory and real-world field capabilities.