近年來我國政府在全球趨勢下於2021年月推行了2050年淨零碳排之相關政策的規劃與研擬,於此項政策推行下,全國各行政機關誠如過往許多公司企業追求ESG一樣,各機關皆需要進行碳揭露計畫(Carbon Disclosure Project, CDP),以電力需求端的角度,作為各界之示範場域,透過碳盤查之方式檢驗該機關之碳排放,同時爰引相關政策與策略,為該機構進行評估並提出預期改善方式。 本研究以法務部矯正署澎湖監獄為研究客體,研究方法依循著ISO 14064之碳盤查準則,同時採用「事業溫室氣體排放量資訊平台」搭配溫室氣體排放係數管理表6.0.4之計算表進行研究。研究結果得知澎湖監獄在直接排放與間接排放為主,其中又以直接排放之移動式燃燒排放量與冷媒逸散量最多。鑑此本研究也對於其改善方式提出相關建議,諸如電動車的使用、環保冷媒R600之運用等方式,將能有效降低澎湖監獄之碳排放總量,並執行未來碳中和規劃。 In recent years, Taiwan has implemented the planning and research of policies related to net zero emissions in 2021. Under this implementation policy, the administrative agencies start to plan some rule to pursue the to net zero emissions which same as many companies pursuing the ESG. Nowadays each organization needs to carry out a Carbon Disclosure Project (CDP) from the perspective of the power demand side and let it as a demonstration field. According the relevant policies and strategies, they try to use all improvements to carry out the CDP goal. This study takes the Penghu as the research object. The research method followed the carbon inventory standard of ISO 14064n, used the “Enterprise Greenhouse Gas Emissions Information Platform” and the calculation table of Greenhouse Gas Emission Coefficient Management Table 6.0.4 to calculated all data. The result of the study show that direct emissions and indirect emissions are the main sources in Penghu Prison, the direct emissions from mobile combustion and refrigerant escape is the largest. In view of this outcome, this study also suggested some methods to solve it, such as the use of electric vehicles and the use of environmentally friendly refrigerant R600, etc. All of those methods will effectively reduce the total carbon emissions of Penghu Prison and implement the future carbon neutral plan.