隨著全球的氣候變遷，環境的逐漸汙染，已經對人類的生存和發展提出了嚴酷的挑戰，發展低碳經濟開始被全球越來越重視。從國際而言，“碳排放權”將會成為今後重要的國際策略性資源。國家之間的資源已經悄然地由過去的土地、石油、煤炭及礦產等向爭奪碳排放權轉變，低碳經濟的發展將會帶來全球產業結構的根本性轉變。先進國家已經開始了以高能源效率、低排放為導向的“低碳革命”。因此，改善能源結構，積極地發展傳統石化能源製造和消費之中的低碳技術，大力地發展新能源，並儘快對傳統石化能源形成替代將成為未來國內能源領域發展的方向。
本論文以L公司為個案，探討其將面對石化工業的碳預算方案設定為起點，識別減碳策略，分別從落後效應控制、環境政策限制、產業結構升級及節能減碳技術提升等層面，思考石化工業溫室氣體節能減碳的策略。L個案公司之董事會層面已經與設立審計委員會一樣，設立 ESG 委員會，而委員會主席大多由董事長來擔任；在經理階層，已經設立 ESG 工作領導小組，組長大多由公司總經理（總裁）來擔任。一個企業要做好 ESG 工作，必須將 ESG 理念融入企業的基因，將ESG 理念落實到個案公司的各種工作之中。

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