氣候變遷源自於過多溫室氣體排放,因此碳排放、碳減量、固碳,最後達到碳中和為產業界目標。本研究建立由碳排放、植物固碳到碳中和之標準作業程序。首先以新北汙水廠為研究對象,採用ISO14064規範盤查廠內全年之直接及間接碳排放,推估廠區的碳排放量,同時針對廠內林木種類、材積、數量做現場調查,以政府間氣候變化專門委員(Intergovernmental Panel on Climate Change, IPCC)公式,推估全廠林木的固碳量。經本研究結果得知: 新北汙水廠全年碳排放量662公噸,樹木平均年固碳量48.61公噸,未達碳中和目標。 Climate change stems from excessive greenhouse gas emissions. Carbon emissions, carbon reduction, carbon sequestration, and finally achieving carbon neutrality are the goals of the industry. This study establishes standard operating procedures from carbon emissions, carbon sequestration by plants to carbon neutrality. First, the New Taipei Sewage Treatment Plant was used as the research object, and the annual direct and indirect carbon emissions of the plant were investigated using ISO14064 specifications to estimate the carbon emissions of the plant. The Intergovernmental Panel on Climate Change (IPCC) formula estimated the carbon sequestration of the plant’s forests. According to the results of this study, the annual carbon emissions of the New Taipei Sewage Treatment Plant were 662 metric tons, and the average annual carbon sequestration of trees was 48.61 metric tons, which did not reached the carbon neutral target.