在ESG的世代（Environmental環境保護、Social社會責任、Governance公司治理），所有的製造業在全球的商品流通上都要優先滿足碳中和甚至水中和，否則商品就會難以在注重相關規範的國家間流通。這個議題相關的詞彙有哪些呢？我們一起來看看。
Carbon emissions, mainly from fossil fuel combustion, significantly contribute to global warming. Achieving carbon neutrality means offsetting these emissions by investing in renewable energy projects or reforestation, demonstrating a strong commitment to sustainability. This commitment not only enhances a company’s public image but also mitigates the financial and operational risks associated with climate change. To embark on this journey, businesses should conduct a carbon audit, adopt energy-efficient practices and support carbon offsetting projects. Leading such initiatives guarantees not just environmental well-being but also the long-term viability and success of your business.
Environmental Responsibility 環境責任
Photo courtesy of 123rf 照片：123rf提供
Definition: The duty of organizations and individuals to conduct operations in a way that is sustainable and has the least impact on the environment.
ESG中，E從環境這個字延伸而來。由於企業也是地球公民一份子，所以需要為環境的永續性sustainability而負責，故放在ESG中的首位。
Our company takes environmental responsibility seriously by reducing waste and conserving energy.
我們的公司通過減少浪費和節約能源來認真對待環境責任。
Implementing eco-friendly policies demonstrates a company’s commitment to environmental responsibility.
實施環保政策表現了公司對環境責任的承諾。
Carbon Neutrality 碳中和
Definition: Achieving a balance where a company’s carbon emissions are offset by funding renewable energy projects or carbon capture, resulting in net-zero carbon emissions.
neutral的意思原本是中性的，neutrality是名詞，碳達成了中性當然就表示沒有超標，要確定是否達成碳中和，要看碳排放扣除減項之後加總的碳足跡而定。
The corporation is aiming to achieve carbon neutrality by 2030.
該公司計劃於2030年實現碳中和。
Reaching carbon neutrality requires both emission reduction and investment in renewable energy.
達到碳中和需要減少排放並投資於可再生能源。
Company Administrators 公司管理人
Definition: Individuals who manage and organize the affairs of a company.
administrate是行政管理的動詞，名詞為administration，加上or就成了管理的職位。
Company administrators are responsible for ensuring the business complies with all legal requirements.
公司管理人負責確保企業遵循所有法律要求。
Efficient company administrators are crucial for the smooth running of a business.
高效的公司管理人對企業的順利運營至關重要。
Carbon Emissions 碳排放
Definition: Carbon dioxide released into the atmosphere as a result of industrial activities.
排放的動詞為emit，名詞為emission。
Reducing carbon emissions is crucial for mitigating climate change.
減少碳排放對於緩解氣候變化至關重要。
The government set new regulations to limit carbon emissions from factories.
政府設定了新的規定以限制工廠的碳排放。
Fossil Fuel Combustion 化石燃料的燃燒
Definition: The burning of coal, oil, or natural gas to produce energy.
化石燃料（如汽油gasoline)的燃燒雖然不是全部，但是確實是溫室氣體的主要來源之一。combustion是「內燃」的意思，與純粹的燃燒burn或是爆炸explode都不同。這邊的意思是特別指引擎燃後汽油產生動能。
Fossil fuel combustion is a major source of greenhouse gas emissions.
化石燃料的燃燒是溫室氣體排放的主要來源。
Companies are seeking alternatives to fossil fuel combustion to minimize their carbon footprint.
公司正在尋找化石燃料燃燒的替代品以最小化他們的碳足跡。
Global Warming 全球暖化
Definition: The long-term heating of Earth’s climate system due to human activities, primarily fossil fuels.
Globe是球體，global就是全球的意思，全球暖化的議題與會為全人類帶來的挑戰是碳中和需要處理的主因之一。
Global warming is leading to more frequent and severe weather events.
全球暖化導致更頻繁和更嚴重的天氣事件。
Companies can play a role in combating global warming by adopting sustainable practices.
公司可以通過採取可持續的做法來對抗全球暖化。
Renewable Energy Projects 可再生能源項目
Definition: Initiatives or endeavors to harness energy from sustainable sources like wind, solar and hydroelectric power.
Re-是再次，new是新的，able是可以，所以renew就是更新，例如續約就是membership renewal（名詞加上al），而renewable當然就是「可再生」的意思了。
Investing in renewable energy projects is a step toward reducing dependency on fossil fuels.
投資可再生能源項目是減少對化石燃料依賴的一個步驟。
The company is funding solar and wind renewable energy projects to offset its carbon emissions.
公司正在資助太陽能和風能可再生能源項目以抵消其碳排放。
Reforestation 重新造林
Definition: The process of planting trees to restore or create forests.
forest是森林，re-是重新，所以拼起來就成了重新造林。
Reforestation projects help in carbon capture and enhance biodiversity.
重新造林項目有助於碳捕捉並增強生物多樣性。
The organization is committed to reforestation as a part of their environmental initiatives.
該組織致力於作為他們環境倡議的一部分進行重新造林。
Carbon Audit 碳審計
Definition: An assessment to evaluate a company’s total carbon emissions.
就如同會計帳目需要審計一般，碳的排放量也需要排查員進行審計，審計的過程就稱為carbon audit。
Conducting a carbon audit helps companies identify and reduce their environmental impact.
進行碳審計有助於公司識別並減少他們的環境影響。
The findings from the carbon audit will guide our strategies for emission reduction.
碳審計的發現將指導我們的排放減少策略。
Energy-Efficient Practices 節能方案
Definition: Approaches or methods used to reduce energy consumption and environmental impact.
Practice的意思原本是練習，但作為名詞則有實務、實踐、方案的意思。efficient是有效率的，所以在能量上有效率就是節能。商業中還有另一個字很常見是cost-effective，則是划算的意思。
Adopting energy-efficient practices not only lowers operating costs but also reduces carbon emissions.
採用節能方案不僅降低運營成本，而且還減少碳排放。
Energy-efficient practices include using LED lighting and optimizing equipment for low energy consumption.
節能方案包括使用LED照明和優化設備以降低能耗。
【TOEIC 模擬試題】
1. In order to showcase their _____ _____, the company initiated a comprehensive recycling program.
(A) environmental responsibility (B) financial management (C) operational risk (D) business ethics
2. Achieving _____ _____ is the firm’s ultimate goal by 2040, which involves investing in green technologies.
(A) company administrators (B) carbon neutrality (C) carbon emissions (D) carbon audit
3. The corporation is actively participating in _____ to offset their carbon emissions.
(A) reforestation (B) environmental responsibility (C) carbon neutrality (D) business strategies
4. Implementing _____ practices is a step toward reducing operational costs and enhancing sustainability.
(A) global warming (B) energy-efficient (C) combustion (D) emission
【解答:】
1.正解:(A)，原句意為: 為了展示他們的環境責任公司開展了一個全面的回收計劃。
其餘選項釋義B金融管理、C營運風險、D商業倫理。
2. 正解:(B)，原句意為: 到2040年，實現碳中和是公司的最終目標，這涉及投資綠色技術。其餘選項釋義A公司管理人、C 碳排放、D碳審計。
3. 正解:(A) 原句意為: 該公司積極參與重新造林以抵消他們的碳排放。
其餘選項釋義B環境責任、C碳中和、D商業策略。
4. 正解:(B)原句意為: 實施節能是減少運營成本和提高可持續性的一個步驟。
其餘選項釋義A全球暖化、C內燃、D排放。
SOURCE: https://www.toeic.com.tw/info/article/toeic-power/news/
文章由TOEIC Program Taiwan · Chun Shin提供 www.facebook.com/ToeicProgramTaiwan
文章由TOEIC Program Taiwan · Chun Shin提供：
www.facebook.com/ToeicProgramTaiwan
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