隨著全球經濟發展，溫室氣體排放量的增加加劇了氣候變遷此一環境問題，許多國家或地區已透過排放權交易制度來作為減緩氣候變遷的政策，在排放權交易制度的眾多制度構面中，「登錄處」為其中一項關鍵要素。實施排放權交易制度之區域的立法，均設有與登錄處相關的規定，歐盟甚至曾為了因應發生於其碳市場上的犯罪行為，對與登錄處有關之規範進行大幅度的修正，可見登錄處在排放權交易制度下有其重要性。本文之研究目的在於透過文獻以及數個國家或地區之登錄處立法，瞭解登錄處之主要功能為何，並藉由歐盟之經驗，從登錄處法制上的演變探究登錄處於既有功能外，是否亦額外兼具「防範碳市場之犯罪行為」的能力。
本文於進行文獻回顧後得出，登錄處主要具備四大功能——扮演資訊中心之角色、維持碳市場穩定運作、確保透明化、及確保登錄系統的監管，至於能否從歐盟之立法經驗，得出登錄處另外兼具防範市場犯罪行為之第五大功能？經本文研究後發現，並非所有發生於碳市場的犯罪型態都與登錄處之使用有關，故僅透過登錄處之法制改革，仍舊無法使登錄處具備預防市場犯罪行為的功能。然而從歐盟的經驗仍可得知，若能夠優化或增強既有功能下的部分制度要素，登錄處還是能夠防範某些特定類型的犯罪，進而達到維護環境及市場完整性的功效。

In recent years, many countries or regions have adopted emissions trading systems as policy tools to mitigate climate change. Registry is one of the institutional elements under the emissions trading system and all of the emissions trading legislations contain specific provisions on registry. The European Union had made substantial amendments to its registry regulation as a response to criminal activities in its carbon market. Therefore, it seems that registry is a key mechanism under the carbon emissions trading system. The research purpose of this article is to understand the main functions and constituent elements of the registry system through literature review and surveying the registry legislation of several countries or regions. And based on the EU’s experience in responding to carbon market crimes and the evolution of the registry legal system, this research also attempts to explore whether the registry system has the ability to prevent carbon market crime in addition to its existing functions.
After documenting and analyzing the literature, this article concludes that the registry system has four main functions—acting as an information center, maintaining the stable operation of the carbon market, ensuring transparency, and ensuring the supervision of the registry system. By examining the report of International Criminal Police Organization, we could find that not all types of illegal acts that occur in the carbon market are related to the use of the registry system. Therefore, the registry system itself cannot be equipped with the function of preventing carbon market crimes. However, from the experience of the European Union, this research finds that if some of the constituent elements under the four existing functions can be optimized or enhanced, the registry system can still prevent certain types of crimes and lessen their negative effects, thereby achieving the objective of maintaining the environmental integrity of the carbon market.

中文:
行政院環保署，溫管法納碳費 3月預告，國家溫室氣體減量法規資訊網，2021年3月3日，https://ghgrule.epa.gov.tw/news/news_page/1/543。

英文:
1.Kyoto Protocol to the United Nations Framework Convention on Climate Change, Dec. 10, 1997, 2303 U.N.T.S. 162.
2.Paris Agreement to the United Nations Framework Convention on Climate Change, Dec. 12, 2015, T.I.A.S. No. 16-1104.
3.United Nations Framework Convention on Climate Change, May 9, 1992, S. Treaty Doc No. 102-38, 1771 U.N.T.S. 107.
4.Cal. Code Regs. tit 17 (2011).
5.Climate Change Response Act 2002, pt 2, s 10 (N.Z.).
6.Commission Delegated Regulation (EU) 2019/1122 of 12 March 2019 Supplementing Directive 2003/87/EC of the European Parliament and of the Council as Regards the Functioning of the Union Registry (Text with EEA Relevance), 2019 O.J. (L177) 3.
7.Commission Regulation (EC) No 2216/2004 of 21 December 2004 for a Standardised and Secured System of Registries Pursuant to Directive 2003/87/EC of the European Parliament and of the Council and Decision No 280/2004/EC of the European Parliament and of the Council, 2004 O.J. (L386) 1.
8.Commission Regulation (EU) No 389/2013 of 2 May 2013 Establishing a Union Registry Pursuant to Directive 2003/87/EC of the European Parliament and of the Council, Decisions No 280/2004/EC and No 406/2009/EC of the European Parliament and of the Council and Repealing Commission Regulations (EU) No 920/2010 and No 1193/2011 (Text with EEA Relevance), 2013 O.J. (L 122) 1.
9.Compliance Offset Program: About, CALIFORNIA: AIR RESOURCES BOARD, https://ww2.arb.ca.gov/our-work/programs/compliance-offset-program/about (last visited July 22, 2021).
10.Council Directive 2010/23/EU of 16 March 2010 Amending Directive 2006/112/EC on the Common System of Value Added Tax, As Regards an Optional and Temporary Application of the Reverse Charge Mechanism in Relation to Supplies of Certain Services Susceptible to Fraud, O.J. 2010 (L 72) 1.
11.Decision No 406/2009/EC of the European Parliament and of the Council of 23 April 2009 on the Effort of Member States to Reduce Their Greenhouse Gas Emissions to Meet the Community’s Greenhouse Gas Emission Reduction Commitments up to 2020, art. 11, 2009 O.J. (L 140) 136.
12.Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 Establishing a Scheme for Greenhouse Gas Emission Allowance Trading within the Community and Amending Council Directive 96/61/EC, 2003 O.J. (L275) 32.
13.Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on Markets in Financial Instruments Amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and Repealing Council Directive 93/22/EEC, 2004 O.J. (L 145) 1.
14.Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on Markets in Financial Instruments and Amending Directive 2002/92/EC and Directive 2011/61/EU (Recast) (Text With Eea Relevance), 2014 O.J. (L 173) 349.
15.Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018 Amending Directive 2003/87/EC to Enhance Cost-effective Emission Reductions and Low-carbon Investments, and Decision (EU) 2015/1814 (Text With EEA Relevance), 2018 O.J. (L76) 3.
16.RGGI Model Rule, RGGI, https://www.rggi.org/sites/default/files/Uploads/Design-Archive/Model-Rule/2017-Program-Review-Update/2017_Model_Rule_revised.pdf (last updated Dec. 14, 2018).
17.Frederic Dinguirard, Setting the Technical Infrastructure for Transaction Registries, WORKSHOP BACKGROUND PAPER No.3 (Sept., 2015), https://www.thepmr.org/system/files/documents/2015%2009%2009%20PMR_RegistryWS_BackgroundNote3_Technical_0.pdf.
18.Frederic Dinguirard & Phil Brookfield, Setting the Institutional Framework for Transaction Registry Administration, WORKSHOP BACKGROUND PAPER No.2 (Sept., 2015), http://documents1.worldbank.org/curated/en/353821475849138788/pdf/108879-WP-P153285-PUBLIC-ABSTRACT-SENT-PMRICAPETSHandbookENG.pdf.
19.International Criminal Police Organization [INTERPOL], Guide to Carbon Trading Crime, at 11 (June, 2013).
20.Katherine Nield & Dr Ricardo Pereira, Fraud on the European Union Emissions Trading Scheme: Effects, Vulnerabilities and Regulatory Reform, 20(6) EUROPEAN ENERGY AND ENVIRONMENTAL LAW REVIEW 1, 7 (2011).
21.Partnership for Market Readiness & International Carbon Action Partnership, Emissions Trading in Practice: A Handbook on Design and Implementation (Mar. 7, 2016).
22.PARTNERSHIP FOR MARKET READINESS [PMR] & FOREST CARBON PARTNERSHIP FACILITY, EMISSION TRADING REGISTRIES: GUIDANCE ON REGULATION, DEVELOPMENT, AND ADMINISTRATION (2016), https://openknowledge.worldbank.org/bitstream/handle/10986/25142/109027-WP-PUBLIC-12-10-2016-15-54-42-PMRFCPFRegistriesPosting.pdf?sequence=1&isAllowed=y.
23.Peter Zaman, Setting the Legal Framework for Transaction Registries, WORKSHOP BACKGROUND PAPER No.1 (Sept., 2015), https://www.thepmr.org/system/files/documents/2015%2009%2009%20PMR_RegistryWS_BackgroundNote1_Legal_0.pdf.
24.World Bank, State and Trends of Carbon Pricing 2020, at 6, Washington, DC. Doi: 10.1596/978-1-4648-1586-7 (May, 2020).
25.STOCKHOLM ENVIRONMENT INSTITUTE, ADDRESSING THE RISK OF DOUBLE COUNTING EMISSION REDUCTIONS UNDER THE UNFCCC 5-7 (2014), https://mediamanager.sei.org/documents/Publications/Climate/SEI-WP-2014-02-Double-counting-risks-UNFCCC.pdf.
26.EUROPEAN COMMISSION, EU ETS HANDBOOK (2015), https://ec.europa.eu/clima/sites/default/files/docs/ets_handbook_en.pdf.
27.ANJA KOLLMUSS ET AL., HANDBOOK OF CARBON OFFSET PROGRAMS: TRADING SYSTEMS, FUNDS, PROTOCOLS AND STANDARDS (1st ed. 2015).
28.RICARDO BAYON ET AL., VOLUNTARY CARBON MARKETS: AN INTERNATIONAL BUSINESS GUIDE TO WHAT THEY ARE AND HOW THEY WORK (Ricardo Bayon et al. eds., 2nd ed. 2013).
29.STEFAN E. WEISHAAR, RESEARCH HANDBOOK ON EMISSIONS TRADING 196 (Stefan E. Weishaar ed., 2016).
30.WETTESTAD J. ET AL., THE EVOLUTION OF CARBON MARKETS: DESIGN AND DIFFUSION (Wettestad J. et al. eds., 2018).
31.Guri Bang et al., California’s Cap-and-trade Programme: The Role of Diffusion, in THE EVOLUTION OF CARBON MARKETS: DESIGN AND DIFFUSION 67-88 (Jørgen Wettestad & Lars H.Gulbrandsen eds., 2018).
32.Tor Håkon Jackson Inderberg et al., Adopting and Designing New Zealand's Emissions Trading Scheme, in THE EVOLUTION OF CARBON MARKETS: DESIGN AND DIFFUSION 105-123 (Jørgen Wettestad & Lars Gulbrandsen eds., 2018).
33.Richard T. Ainsworth, CO2 MTIC Fraud—Technologically Exploiting the EU VAT (Again) (B.U. L., Working Paper No. 10-01, 2010).
34.A New Registry Regulation – Are You Ready for Phase IV of the EU ETS?, REEDSMITH (Oct., 2019), https://www.reedsmith.com/-/media/files/perspectives/2019/clientalertanewregistryregulationareyoureadyforphaseivoftheeuetsoctober2019.pdf.
35.Allowance Price Containment Reserve – The Mechanism for Managing the Risks of the California Carbon Market or the Risk in Itself?, GLOWACKI LAW FIRM (Aug. 13, 2012), https://www.emissions-euets.com/allowance-price-containment-reserve.
36.CALIFORNIA CLIMATE ACTION REGISTRY, http://www.caclimateregistry.org/ (last visited July 22, 2021).
37.CARROT, CALIFORNIA CLIMATE ACTION REGISTRY, http://www.caclimateregistry.org/tools/carrot.html (last visited July 22, 2021).
38.Climate Action: European Union Transaction Log, EUROPEAN COMMISSION, https://ec.europa.eu/clima/ets/welcome.do?languageCode=en (last visited July 22, 2021).
39.David Fogarty, Firm Accused of Carbon Scam May Face Legal Claims, REUTERS (Mar. 26, 2010), https://www.reuters.com/article/carbon-investment-fraud-idINSGE62P0C720100326.
40.Elements of RGGI, RGGI, https://www.rggi.org/program-overview-and-design/elements (last visited July 22, 2021).
41.European Commission, Questions & Answers on Emissions Trading: New Registry Rules (July 8, 2011), https://ec.europa.eu/commission/presscorner/detail/en/MEMO_11_495.
42.European Union, Regulations, Directives and Other Acts, https://europa.eu/european-union/law/legal-acts_en (last visited July 22, 2021).
43.Gabriele Steinhauser, EU Carbon Trading Thefts Reveal Systemic Flaws, TAIWAN NEWS (Jan. 24, 2011), https://www.taiwannews.com.tw/en/news/1495151.
44.INTERPOL & WB, Chainsaw Project: An INTERPOL Perspective on Law Enforcement in Illegal Logging, https://www.interpol.int/content/download/5160/file/Chainsaw%20Project%20-%20An%20INTERPOL%20perspective%20on%20law%20enforcement%20in%20illegal%20logging.pdf.
45.Johan Carlstrom & Mathew Carr, Austria Asks Sweden to Return Carbon Permits Worth $3.9 Million, BLOOMBERG (Feb. 2, 2011), https://www.bloomberg.com/news/articles/2011-02-02/austria-asks-sweden-to-help-return-3-9-million-of-stolen-carbon-permits.
46.Jos Delbeke on the Recent Incident of Unauthorised Access to EU ETS Registry Accounts in Romania, EUROPEAN COMMISSION (Dec. 3, 2010), https://ec.europa.eu/clima/news/articles/news_2010120302_en.
47.Mels Dees, Settlement Finality in DLT for Digital Securities, MEDIUM (Mar. 27, 2019), https://medium.com/dusk-network/settlement-finality-in-dlt-489b7dffe713.
48.Model Rule and MOU Versions, RGGI, https://www.rggi.org/program-overview-and-design/design-archive/mou-model-rule (last visited July 22, 2021).
49.New Zealand Emissions Trading Register: For Managing Our Units and Climate Change Response Activities, ENVIRONMENTAL PROTECTION AUTHORITY, https://www.eur.govt.nz/Authentication/Logon.aspx?ReturnUrl=%2fdefault.aspx (last visited July 22, 2021).
50.Out-of-band Authentication, TECHTARGET, https://searchsecurity.techtarget.com/definition/out-of-band-authentication (last visited July 22, 2021).
51.Phishing Attack Nets 3 Million Euros of Carbon Permits, BBC News, http://news.bbc.co.uk/2/hi/technology/8497129.stm (last updated Feb. 3, 2010).
52.RGGI CO2 Allowance Tracking System, RGGI INC., https://rggi-coats.org/eats/rggi/ (last visited July 22, 2021).
53.RGGI COATS, RGGI INC., https://www.rggi.org/allowance-tracking/rggi-coats (last visited July 22, 2021).
54.The Global Rise of Emissions Trading, CLIMATE POLICY INFO HUB, https://climatepolicyinfohub.eu/node/95/pdf (last visited July 22, 2021).
55.Union Registry: Links, EUROPEAN COMMISSION: CLIMATE ACTION, https://ec.europa.eu/clima/policies/ets/registry_en#tab-0-3 (last visited July 22, 2021).
56.Welcome, THE REGIONAL GREENHOUSE GAS INITIATIVE: AN INITIATIVE OF EASTERN STATES OF THE US [RGGI], https://www.rggi.org/ (last visited July 22, 2021).
57.What Is an Audit Log? Audit Trails and How to Use Audit Logs, DNSSTUFF (Apr. 20, 2020), https://www.dnsstuff.com/what-is-audit-log.