人類為環境帶來前所未有的衝擊與問題，當全球各個國家開始意識到由於經濟過度發展的衝擊下所產生的種種環境問題時便逐步開始提出解決這些問題的辦法。其中碳足跡資訊揭露的重要性被突顯出來，產品或服務溫室氣體排放量稱為產品碳足跡，而碳標籤即為將產品所產生之碳足跡標示在標籤並附於產品上，自2007年由英國的Carbon Label Company推出全球第一批碳標籤產品以來，各先進國家先後推動碳標籤制度，我國也於2009年正式推出產品碳足跡標籤，截至2013年2月21日止，共有四十家廠商及七十七項產品通過產品碳標籤查驗機構之審查，但對於全國市場中的財貨商品，願接受查驗進一步在產品標示碳足跡的廠商以及產品還是略嫌偏少，因此希望藉由本研究來建構出廠商採用產品碳足跡標籤行為意向之模式，並對如何提高廠商採用產品標示碳足跡之意願提出政策建議。此外由於國內對於碳標籤的研究多為將焦點放在消費面，本研究則希望從供給面的角度去了解，要如何才能讓廠商增加碳足跡標籤之意願，進一步促使廠商在製造過程中減少碳排放，使得綠色消費的概念成形。
本研究以計畫行為理論的架構為基礎，並設計問卷以郵寄方式發放給天下雜誌調查之全國前一千大的製造業廠商並輔以網路問卷以及現場發放問卷，再根據統計資料來檢視製造業廠商之態度、主觀規範、知覺行為控制對採用產品碳足跡標籤行為意向之影響程度。
本研究總計發放問卷1098份，其中有效問卷為226份，統計結果發現製造業廠商的態度以及知覺行為控制對其採用產品碳足跡標籤有顯著正向影響，尤其以知覺行為控制影響程度最大，而主觀規範則對廠商採用產品碳足跡標籤則是不顯著的，最後根據統計研究結果擬定可行推廣政策方針給施政者參考。

Human beings have brought unprecedented impact and problems to our environment. Various countries around the world begin to work out solutions to these problems, which are due to the impact of excessive economic development. As a result, the importance of disclosing carbon footprint information stands out. The greenhouse gas emissions to products or services are called carbon footprint, and carbon labeling is to mark the carbon footprint of products on the label and attached to the products. Since the UK company, Carbon Label Company, introduced the world's first carbon labeled products in 2007, the advanced countries have been promoting carbon labeling system one after another. In 2009, Taiwan officially launched the product carbon footprint labeling. By February 21, 2013, a total of forty manufacturers and seventy-seven of products have passed through product carbon labeling inspection by investigation agencies. However, the manufacturers and commodities in the national market willing to take the inspection, and furthermore to label carbon footprint on their products are still less than normal. Therefore, this study is undertaken to construct the behavior intention model of manufacturing firms to adopt Carbon labeling, and hereby to make policy recommendations on improving manufacturers willingness to use carbon footprint labeling. In addition, most domestic carbon labeling studies are focus on the aspect of consumer, while this study intends to perceive from the point of view of the supply side on how to enable manufacturers’ willingness of the carbon footprint labeling. And to further encourage manufacturers to reduce carbon emissions in the manufacturing process, making the concept of green consumption shaped. The research is based on the framework of The Theory of Planned Behavior. And designing the questionnaire issued by mail to the Commonwealth Magazine’s survey of the biggest 1000 Manufacturers' in Taiwan, also with supplemented by Internet questionnaire and on-site questionnaire. According to the analyzed statistics to interpret the affected degree of the manufacturers' attitude toward behavior(AT), subjective norm(SN) and perceived behavioral control(PBC) toward their behavior intention of carbon labeling. In this study, a total of 1098 questionnaires were issued, with the number of valid questionnaires, 226. The statistical results has showed that the manufacturers' attitudes toward behavior and the perceived behavioral control have a significant positive impact on their adoption of product carbon labeling. In particular, the perceived behavioral control has the greatest influence, while the factor, subjective norm, is not significant. The results of the statistical research were used to indicate feasible policy for the policy makers as a reference.

目錄
第一章 緒論.......................................................1
1.1研究背景與動機.............................................1
1.2研究目的.........................................................5
1.3 研究流程........................................................6
第二章 文獻回顧..................................................7
2.1碳足跡與碳標籤定義......................................7
2.2國際碳足跡與碳標籤發展情形......................8
2.3我國碳足跡與碳標籤發展情形......................13
2.4碳標籤相關研究文獻......................................16
2.5產品碳足跡標籤行為意向模式的理論基礎...........................................................................19
2.5.1計畫行為理論..............................................19
2.5.2行為意向.......................................................20
2.5.3態度...............................................................21
2.5.4主觀規範.......................................................21
2.5.5知覺行為控制................................................21
2.5.6計畫行為理論相關研究文獻........................22
第三章 研究設計....................................................24
3.1設計研究架構...................................................24
3.1.1各結構的建立...............................................24
3.1.2態度結構.......................................................26
3.1.3主觀規範結構..............................................26
3.1.4知覺行為控制結構.......................................27
3.2 本研究各項變數的操作型定義....................28
3.3 研究假設.......................................................29
3.4 問卷設計......................................................30
第四章 研究結果與分析..............................................33
4.1 本研究樣本統計分析.........................................33
4.2 各信念結構的描述性統計分析.................................35
4.2.1 態度信念架構.........................................35
4.2.2 規範信念架構.........................................42
4.2.3 控制信念架構.........................................47
4.2.4 行為意向的描述性分析.................................52
4.3 Cronbachα信度分析........................................53
4.4 驗證性因素分析.............................................54
4.4.1 廠商本身利益構面.....................................55
4.4.2 社會相關利益構面.....................................57
4.4.3 風險性構面...........................................59
4.4.4 主群體構面...........................................61
4.4.5 次群體構面...........................................63
4.4.6 自我效能構面.........................................65
4.4.7 便利情況構面.........................................67
4.5整體模型配適度以及路徑係數.................................77
第五章 結論與建議.................................................74
5.1 研究假說驗證結果...........................................74
5.2 研究討論...................................................75
5.3 提高製造業廠商採用產品碳足跡標籤之行銷策略..........77
5.4 研究建議與限制.............................................81
參考文獻...........................................................82
附錄 本論文研究問卷................................................86

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